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關(guān)于企業(yè)驗(yàn)資問(wèn)題的研究
畢業(yè)論文
關(guān)于企業(yè)驗(yàn)資問(wèn)題的研究
摘 要： 近年來(lái)，在社會(huì)經(jīng)濟(jì)生活中不斷出現(xiàn)狀告會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師驗(yàn)資不實(shí)的民事糾紛案，其中既有注冊(cè)會(huì)計(jì)師驗(yàn)資取證不充分造成，也有因投資人虛報(bào)資本，惡意欺詐造成。本文從驗(yàn)資業(yè)務(wù)的現(xiàn)狀說(shuō)起，分別說(shuō)明了設(shè)立驗(yàn)資和變更驗(yàn)資面臨的風(fēng)險(xiǎn)；從驗(yàn)資業(yè)務(wù)的固有風(fēng)險(xiǎn)高居不下，注冊(cè)會(huì)計(jì)師的職責(zé)及注冊(cè)會(huì)計(jì)師自身素質(zhì)3個(gè)方面分析了出現(xiàn)問(wèn)題的原因；進(jìn)1步闡述防范措施和降低驗(yàn)資風(fēng)險(xiǎn)的審計(jì)策略：首先健全業(yè)務(wù)管理制度與質(zhì)量控制制度，確保驗(yàn)資質(zhì)量是關(guān)鍵；其次注冊(cè)會(huì)計(jì)師應(yīng)嚴(yán)格出示驗(yàn)資報(bào)告，并運(yùn)用正確的方法對(duì)其進(jìn)行更改、補(bǔ)充、說(shuō)明；最后注冊(cè)會(huì)計(jì)師應(yīng)明確自身職責(zé)。提高驗(yàn)資質(zhì)量，保持應(yīng)有的職業(yè)謹(jǐn)慎，最大限度的規(guī)避風(fēng)險(xiǎn)。
關(guān)鍵詞：驗(yàn)資風(fēng)險(xiǎn)；成因；審計(jì)策略； 防范
Study on Assets Exam ination
Abstract: In recent years， there are many cases of civil dispute that use the exam ination of assets implemented by the accountant office and the registered accountants disaccord with the fact in the social&economic life，which are caused by the incomplete evidence taken by the registered accountants，or the false report of the inverstors for deliberate cheat for the imporeant legal operation in the independent audit．From the begining of the acticle，it presents the situation of the capital examination service，and then separately discuss the risk of the establishment and the change of the capital examination service；It analyses the problem from the risk of the capital examination and the obligation and the qualification of the chartered accountant；Furtherly，it presents the audit strategy to guard and reduce the risk.：Fist the key is to improive the system of business management and quality-controlling so that the good quality of capital-tasting can be guaranteed； second the registered accountants should strictly show the report of capital-testing and employ correct methods to provide revision.,supplement and explanation；At last， the registered accountants should be clear about his responsibility .。Improve the quality of exam in assets，keep the due vocational cantiousness ，avoid the risk of examing assets to the largest extent。
Keywords: risk in verfication of capital；cause；audit countermeasure；precautious。
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