英语论文网

There is the practice of past experience tells us that in the verification work to maintain the professional care , in addition to the use of inspection, verification , monitoring disk, observed . Inquiries and circularization other methods to obtain sufficient , appropriate evidence verification , it also needs to pay attention to the following points:

所谓的勤于思考就是注册会计师不能仅仅照搬照抄的书本上的各种东西，而是善于针对验资过程中所遇到的各种情况，通过独立思考，提出自己的见解，是验资程序用好用活，把审验工作逐步引向深入。

The so-called hard thinking is that CPAs can not just copy the books on a variety of things, but good for the verification process of the various situations encountered by the independent thinking and put forward their view, is the best use of verification procedures live , work and gradually deepen the certification .

它是指注册会计师要对验资过程中所搜集到的各种材料，认真地加以分析。通过“去粗取精、去伪存真、由此及彼、由表及里”的提炼过程，鉴别仪有的材料中那些比较可靠，那些不足以说明问题，那些甚至还缺乏真实性。这样，有助于进一步的不错取证，追加审验程序。

It refers to the CPA on the verification process to be gathered from a variety of materials , carefully analyzed. Through the " wheat from the chaff , Quweicunzhen from here, outside to the inside ," the refining process , the differential analyzer and some materials that are more reliable , those were not enough, even those who lack authenticity . This helps to further good evidence, additional certification program .

The so-called slow to judge, not the CPA evade judgment. Judgment is necessary , it should be fully aware of the surroundings on the basis of experience already made appropriately according to the professional judgment . Prevent the situation has not been clear before jumping to conclusions .

CPA various general corporate and business , quality management is the management of the accounting firm 's core and key . If an accounting firm quality control is lax , most likely due to an individual or a department causes the entire CPA suffered disaster. Therefore, the accounting firm must establish a comprehensive , rigorous , scientific internal quality control system , and to the implementation of this system to everyone, every sector and every business , breaking the CPA in accordance with the professional requirements practice , to ensure the quality of the entire accounting firm .

Verification work of key issues must be made clear that the verification has been involved in the transfer of ownership of property thoroughly , whether it is controlled by the requester . Ownership of property by possession, use, and disposal gains the right to form a four property rights . Possession of property which is the owner of the actual control is the ownership of one of the most basic capabilities . No possession, use, income, sanctions are out of the question , ownership can not be fully reflected. Verification work must be very aware of the problem with a piece of paper that simply prove that an agreement or an undertaking on that capital has been put into practice , it is very risky, gullible , leading to verification errors . In order to do verification , we must insist on learning , education, and non-stop "charge" , familiar with relevant knowledge, improve professional competence in order to identify the authenticity , prevent possible omissions . High level of awareness of risk prevention and control of risk is an impo