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各省、自治区、直辖市、计划单列市财政厅(局),国务院各部委、各直属机构,各中央管理企业,新疆生产建设兵团财务局:财政部《关于国有企业年度会计报表注册会计师审计若干问题的通知》(财企[2000]905号)下发后,对于健全国有企业年度会计报表注册会计师审计制度,规范国有企业审计行为,进一步提高国有企业年度会计报表质量发挥了积极的作用。但在实际执行中仍然存在一些问题,需要加以解决。现就国有企业年度会计报表审计中有关备案及审计报告的管理问题,补充通知如下:
The State Administration of Taxation (Bureau), the ministries and commissions under the State Council, all subordinate agencies, the central management enterprises and the finance bureau of the Xinjiang Production and Construction Corps: Several Issues Concerning the Auditing of Certified Public Accountants in the State-owned Enterprises’ Annual Accounting Reports Notice "(Caiqi [2000] No. 905) issued a positive role in improving the auditing system of certified public accountants in annual accounting statements of state-owned enterprises, standardizing the auditing behavior of state-owned enterprises and further improving the annual accounting statements of state-owned enterprises. However, some problems still exist in the actual implementation and need to be solved. Now on the audit of state-owned enterprises in the annual accounting report on the record and audit report management issues, supplemented as follows: