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2012年11月30日,中注协印发了《基金会财务报表审计指引》对注册会计师执行基金会财务报表审计业务和专项信息审核业务进行了规范,将于2013年1月1日起施行。注册会计师开展基金会财务报表审计等业务,是进一步提升注册会计师公信力和发挥专业优势参与社会管理创新的有益探索。《基金会财务报表审计指引》的发布及施行将进一步提升基金会财务信息的公开性和运营的透明度,是注册会计
On November 30, 2012, China AICPA issued the Guidance for Auditing Financial Statements of Foundations to regulate the CPA’s audit of the financial statements of the Foundation and the audit of special information, which will come into force on January 1, 2013. CPA to carry out the audit of the financial statements of the Foundation and other businesses, is to further enhance the credibility of certified public accountants and play a professional advantage to participate in social management innovation useful exploration. The promulgation and implementation of the Guidance for Audit of the Foundation’s Financial Statements will further enhance the openness and transparency of the operation of the financial information of the Foundation.