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中国入世后,人们议论最多的话题是诚信问题。如何在国际市场上树立良好的商业信用?会计师事务所行使对企业的资金信用和经济行为的真实性审查权,在树立信用方面发挥着重要的作用。中国注册会计师协会日前发出通知,要求各会计师事务所、注册会计师做好年报审计的收尾工作,坚持“诚信为本,操守为重,坚持准则,不做假帐”的原则,保持注册会计师应有的独立性,诚守信用,严格按照注册会计师执业准则的要求,发表独立、客观、公正的审计意见。
After China's accession to the WTO, the most talked about topic is the issue of integrity. How to establish a good business credit in the international market? The accounting firm to exercise the right to review the authenticity of the financial credit and economic behavior of enterprises play an important role in establishing credit. The Chinese Institute of Certified Public Accountants recently issued a circular requiring all accounting firms and certified public accountants to finish the final work of annual report auditing and adhere to the principle of “integrity-based, ethical, adherence to guidelines and not falsifying accounts”, and keep the certified public accountants accountable Independence, honesty and credit, in strict accordance with the requirements of Certified Public Accountants practice guidelines, published an independent, objective and impartial audit opinion.