论文部分内容阅读
最高人民法院于2007年6月11日发布的《关于审理涉及会计师事务所在审计业务活动中民事侵权赔偿案件的若干规定》(法释[2007]12号)第四条规定:会计师事务所因在审计业务活动中对外出具不实报告给利害关系人造成损失的,应当承担侵权赔偿责任,但其能够证明自己没有过错的除外。会计师事务所在证明自己没有过错时,可以向人民法院提交与该案件相关的执业准则、规则以及审计工作底稿等。第七条又规定:会计师事务所能够证明已经遵守执业准则、规则确定的工作程序并保持必要的职业谨慎,但仍未能发现被审计的会计资料错误,不承担民事责任。这些规定与中国注册会计师执业准则遥相呼应,为注册会计师严格执行准则提供了法律上的保证。那么,注册会计师在执行验资业务时如何利用有限的时间,按照审计准则的要求完成必要的审验程序,出具恰当的验资报告呢?笔者在会计师事务所做审计已历十年,对与验资有关的准则由陌生到熟悉,从生搬硬套到灵活应用,积累了一些经验教训。在此,从风险控制的角度,结合我们事务所对以货币出资增加注册资本及实收资本的审验以及自己对《中国注册会计师审计准则第1602号——验资》的理解作一介绍,供同仁借鉴。
Article 4 of the Supreme People’s Court on June 11, 2007, “Several Provisions Concerning Trial Cases Involving Civil Accountants in Auditing Business Activities in Civil Cases of Infringement for Compensation in Infringement” (Law No. [2007] 12) stipulates that the accounting firm Where an unfair report is made to the outside in the course of auditing a business and the interested party is caused losses, it shall bear the liability for infringement but can prove that it has no fault. When proving that there is no fault in the accounting firm, the accounting firm may submit to the people’s court the practicing guidelines, rules and auditing working papers related to the case. Article VII also stipulates that: Certified Public Accountants can prove that they have complied with the working procedures as set out in the code of practice and rules and maintained the necessary professional cautiousness. However, they still fail to find any errors in the audited accounting data and assume no civil liabilities. These regulations echoed the practice of CPA in China and provided a legal guarantee for the certified public accountants to strictly enforce the guidelines. Then, the CPA in the implementation of capital verification business how to use a limited time, in accordance with the requirements of the audit guidelines to complete the necessary testing procedures, issued by the appropriate capital verification report? The author in the accounting firm has been audited for 10 years, and capital verification From unfamiliar to familiar with the guidelines, from applying mechanically to flexible application, has accumulated some experience and lessons. Here, from the risk control point of view, combined with our firm to increase the registered capital in cash and paid-in capital verification, as well as their own understanding of “China Certified Public Accountants Auditing Standards No. 1602 - Verification” to make an introduction for my colleagues Learn from