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近日中国保监会发布了关于《保险公司偿付能力报告编报规则——问题解答第7号:寿险公司动态偿付能力测试的第三方独立审核》的通知。通知明确规定,对人寿保险公司的动态偿付能力测试出具审核意见的外部机构,是指符合独立性要求和具备动态偿付能力测试审核所必需的专业胜任能力的会计师事务所、精算咨询顾问公司等机构。按照保监会通知要求,会计师事务所等外部机构应当按照本问题解答的要求从事动态偿付能力测试审核业务,本问题解答未明确规定的事项,适用《中国注册会计师其他业务鉴证准则第3111号——预测性财务信息的审核》。
Recently, CIRC issued a circular on Independent Reporting by Third Parties of the Rules for the Compilation of Solvency Reports of Insurance Companies - Question No. 7: Testing of Dynamic Solvency Tests for Life Insurance Companies. The circular clearly stipulates that the external agency that gives a review opinion on the test of the dynamic solvency of a life insurance company refers to an accounting firm, an actuarial consultant firm and other institutions that meet the requirements of independence and professional competence necessary for the examination of the performance of a dynamic solvency test . In accordance with CIRC notification requirements, external agencies such as accounting firms shall conduct dynamic solvency testing and auditing businesses in accordance with the requirements of this question and answers, and the matters that are not clearly defined in this question answer apply to China Certified Public Accountants No. 3111 of Other Business Accreditation Standards - Projections Audit of Sexual Financial Information. "