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论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2013-09-10编辑:yangcheng点击率:3263
论文字数:1077论文编号:org201309092205561946语种:英语 English地区:中国价格:免费论文
摘要:在验资报告的说明段中清晰地反应有关事项及其差异和理由。至于某些被审验单位或出资人出于某种目的,坚持要求注册会计师作不实的证明的,注册会计师应当坚持原则,严正拒绝。
以往的是实践经验告诉我们,在验资工作中要保持职业谨慎,除了运用检查、核对、监盘、观察。查询及函证等方法以取得充分的、适当的验资证据以外,还需要注意以下几点:
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 .