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当前,注册会计师行业围绕服务经济社会发展的总要求,在巩固传统领域审计业务基础上,积极开拓新型鉴证与非鉴证业务。而高校审计渐成为这些新业务之一。本文拟结合注册会计师行业和高校审计业务需求等现状,探讨注册会计师承揽高校审计业务的相关问题。注册会计师承揽高校审计业务有三种形式:一是接受国家政府部门等委托,代表其开展国家审计;二是按照有关法律法规等规定,接受委托开展社会审计;三是高校直接委托,注册会计师承接高校内部审计外包业务。对于高校而言,前两种都是外部审计,第三种属内部审计。
At present, CPAs actively promote new types of forensic and non-forensic businesses based on the general requirements of service economy and social development and on the basis of consolidating the audit business in the traditional fields. However, college auditing has gradually become one of these new businesses. This article intends to combine the CPA industry and the needs of the university audit business and other current situations, to explore the CPA contract university audit business related issues. CPA contract college audit business in three forms: First, accept the commission commissioned by the state government, on behalf of its national audit; second is in accordance with the relevant laws and regulations and other regulations, commissioned by the social audit; Third, colleges and universities directly commissioned, certified public accountants to undertake colleges and universities Internal audit outsourcing business. For colleges and universities, the first two are external audits, and the third is internal auditing.