随着企业年度会计报表注册会计师审计制度的实施和财政部门公共财务管理职能社会化的推进，财政部门今后不再审批企业年度会计报表，而将重点加强对注册会计师报表审计的执业监管，使得注册会计师与被审单位沟通显得尤为重要。注册会计师在执行会计报表审计业务时，从接受委托 With the implementation of the auditing system of certified public accountants in the annual accounting report and the socialization of the public financial management function of the financial department, the financial department will no longer approve the annual accounting statements of the enterprise in the future, but will strengthen the supervision over the auditing of the CPA statements so that the registration Accountants and the trial unit communication is particularly important. Certified Public Accountants in the implementation of financial statements audit business, from the commission