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2014年12月9日,中国注册会计师协会发布了《高等学校财务报表审计指引》,对注册会计师执行高校财务报表审计业务作出指导。该指引将于2015年7月1日起施行。高校财务报表审计业务是注册会计师新业务拓展领域之一。国务院办公厅转发财政部《关于加快发展我国注册会计师行业的若干意见》(国办发〔2009〕56号)明确要求,将医院等非营利组织的财务报表纳入注册会计师审计范围。目前,一些省市已将部分医院、高校及其他事业单位年报审计业务委托给注册会计师执行,注册会计师新
On December 9, 2014, the Chinese Institute of Certified Public Accountants issued the Guidance on Auditing Financial Statements in Higher Education Institutions to guide the CPA’s audit of the financial statements of colleges and universities. The guidelines will come into effect on July 1, 2015. University financial statements audit business is one of the areas of new business development of Certified Public Accountants. The General Office of the State Council forwards the “Opinions on Accelerating the Development of CPA Industry in China” issued by the Ministry of Finance (Guo Ban Fa [2009] No. 56), and explicitly included the financial statements of non-profit organizations such as hospitals in the scope of auditing of certified public accountants. At present, some provinces and cities have commissioned the annual auditing of hospitals, colleges and universities and other institutions for the implementation of CPAs, and newly-certified public accountants