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从1999年开始,笔者参加了财政部组织的对企业会计信息质量和注册会计师审计企业年报执业质量检查工作,现结合近三年来的工作体会,谈谈对注册会计师审计会计报表执业质量的检查方法,以作引玉之砖。一、对审计计划阶段的检查检查注册会计师审计计划阶段的执业质量,重点应抓住两个方面:一是注册会计师在接受客户委托前,对被审计单位情况是否进行了解;二是在接受委托后,是否按要求签订审计业务约定书和编制审计计划。通过核查其审计计划工作底稿,检查人员应作出判断:注册会计师对被审计单位
From 1999 onwards, the author participated in the quality of accounting information of enterprises and certified public accountants audited the annual report of the work of quality inspection, now combined with the work experience of the past three years, to talk about the certified public accountant audit accounting report practice quality inspection methods , As a jade of the brick. First, the audit plan phase inspection CPA audit plan stage of the quality of practice, focusing on two aspects should be seized: First, the CPA before accepting the customer commission, the audited unit situation is whether or not to understand; the second is to accept the commission After signing the audit business agreement and preparation of the audit plan. By checking the audit plan working papers, inspectors should make judgments: certified public accountants audited units