CPA assignment :验资工作中的注意事项 [2]
论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2013-09-10编辑:yangcheng点击率:3275
论文字数:1077论文编号:org201309092205561946语种:英语 English地区:中国价格:免费论文
关键词:CPA注会会计
摘要:在验资报告的说明段中清晰地反应有关事项及其差异和理由。至于某些被审验单位或出资人出于某种目的,坚持要求注册会计师作不实的证明的,注册会计师应当坚持原则,严正拒绝。
rtant way . Only in thinking to realize that the risk of widespread and verification may bring serious harm to overcome careless. The idea that verification work is simple, easily able to solve the problem of view is not correct . While a single verification projects , but scope is very wide , and must make a detailed certification, verification procedure does not apply in the importance of verification can not audit the use of sampling methods , there must be planned , carried out step by step , do not relax every detail . In a sense, verification is more complex than the audit , only remain vigilant in order to reduce the verification risk.
CPA verification businesses identify their responsibilities and obligations , to reduce the risk of great help verification . Verification work to be done orderly , the assurance units and CPA respective responsibilities and obligations of both sides must . According to " Independent Auditing Practice Bulletin No. 1 - verification " which states: "In accordance with relevant state regulations and agreements, contracts and articles of association requires funding to provide true and lawful , complete verification materials to protect the safety and integrity of assets , is invested and the testing unit is the responsibility ; independent auditing standards in accordance with the requirements of the testing unit to be paid registered capital or to change the situation for certification, verification reports , the CPA 's responsibility . " And also emphasized that " not a substitute for the responsibility of Certified Public Accountants , exemptions and exemption funders and are the responsibility of the testing unit ." CPA must be implemented and should work with a written agreement to be entered into the testing unit to clarify the responsibility of both easy to do strictly adhered to, cooperate closely with efforts to complete the verification task . Certified Public Accountant in the verification process, such as testing unit was encountered or funders do not provide true, legal and complete verification materials and CPA certification program should be implemented by non-cooperation or even resistance , it should be brought to their attention corrected. If they insist on not changed, and shall refuse to issue a verification report released engagement . In case of CPA testing unit and being paid in registered capital or changed circumstances exist confirmation objections, and can not be consensus when there are two options: one is to reject verification reports , and the other one is in the verification report description of the reaction section clearly related matters and their differences and why. As for some of the testing unit or by the investor for a particular purpose , adhere to the requirements of CPA untruthful prove, CPA should adhere to the principle solemnly rejected.
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