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为了规范注册会计师验资行为,提高验资质量,维护社会公众利益以及解决注册会计师在验资实务中遇到的新情况和新问题,中国注册会计师协会对《独立审计实务公告第1号——验资》进行了修订。新《验资公告》对原《验资公告》进行了多方面修订,增添和补充了不少新规定、新内容,对于严格审验程序、降低验资风险有着十分重要的意义。具体来说有以下十大变化。一、审验对象变更了新《验资公告》总则第2条在阐明验资定义时对审验对象作了新的界定。该条第一款称“验资是指注册会计师依法
In order to regulate the capital verification behavior of certified public accountants, improve the quality of capital verification, safeguard the interests of the public and solve the new situation and new problems encountered by certified public accountants in capital verification practice, the Chinese Institute of Certified Public Accountants conducted the ”Independent Audit Practice No. 1 - capital verification“ Revised The new ”Capital Verification Announcement“ has revised the original ”Capital Verification Announcement“ in many ways, adding and supplementing many new regulations and new contents, which are of great significance for strictly examining the procedures and reducing the risk of capital verification. Specifically, the following ten changes. First, the object of examination has changed the new ”capital verification announcement“ Article 2 of the general provisions clarified the definition of the object of examination made a new definition. The first paragraph of the article said ”capital verification refers to the certified public accountant in accordance with the law