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Verification verification report is proof of the date of the investor contribution has been invested , and no future for the certification unit made to ensure solvency and creditworthiness .

验资日也就是验资报告上的日期到经济往来发生日如果有相当一段时间间隔，被审验单位的财务状况和资信状况必然要发生相应的一些变化，因此验资日被审验单位的资信状况与经济业务发生时的资信情况没有必然的因果关系。而没有这层因果关系，当然就不可能注册会计师的验资报告与有关当事人在经济往来业务中蒙受的损失有着必然的因果关系。

Verification date is the date on the verification report to the economic exchanges occur at intervals for quite some time if there is assurance unit 's financial condition and credit status is bound to happen some changes accordingly , so verification testing unit at the credit status and economic business creditworthiness occurs is not necessarily a causal relationship . Without this layer of causality, of course, it is impossible to CPA's verification report with the relevant parties in the economic losses suffered by business dealings with causal relationship .

验资是我我国注册会计师独立审计业务中的一个重要领域，也是有别于国际大多数国家会计师业务的一项重要领域。我们认识到注册会计师事业是伴随着社会经济的发展而产生和发展的，他即使一种为减轻社会经济风险的活动，同时也是一种分担社会经济风险的活动。

Verification is my country 's Independent Auditing is an important area of business , but also different from the majority of countries internationally important areas of a business accountant . We recognize the CPA career is accompanied by socio-economic development and the emergence and development , even if one is to reduce his risk of social and economic activities , but also a social and economic risk -sharing activities . It returns to live in service delivery , but also must bear the risks and responsibilities. This does not mean that risk is an objective reality , we are powerless. On the contrary, if through our own efforts, to take all precautions have been reached while avoiding disadvantages , saved the day , it is entirely possible

Country through the " Criminal Procedure " on page 191 , the Supreme Court " on the implementation of < Criminal Procedure Law > Interpretation of Several Issues " ( hereinafter referred to as "interpretation" ) No. 61 , the Supreme People 's Procuratorate , " rules of criminal procedure " on page 265 , legislative and judicial interpretation of these proceedings on the referee made a procedural requirement , initially established the Chinese criminal procedural referee mechanisms . But in terms of Act stipulates itself, or to reflect on the whole , no doubt there are still many defects . Mainly reflected in the following aspects:

Legislative provisions of the Criminal Procedural referee terms is very limited , it is clearly impossible to regulate all procedural illegal situation. Stipulated in Article 191 of the first instance court of second instance court found violation of legal proceedings should cassation , remand the case for example of several . In fact, all cases which are not listed may occur in the first instance stage . And may occur in the second trial , and the trial supervision procedure stages: some illegalities that breach avoidance system , unlawful deprivation or restriction of rights of parties to litigation , may not only occur at the trial stage , and may occur in the investigation, prosecution and even filing stage . In accordance with the existing provisions , the referee is only applicable procedural appear first instance the case o