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《注册会计师法》第十四条规定:“注册会计师承办业务,由所在会计师事务所统一受理并与委托人签订委托合同.”现就签订委托合同的有关问题谈谈自己的看法.一、委托合同及其特点委托合同又称业务委托书,是指委托人与会计师事务所签订的业务委托和接受委托具有法律效力的协议.委托合同具有以下特点:①委托合同是一种法律行为,能引起一定的法律后果,任何一方违反合同都将要承担经济责任,乃至法律责任;②签订合同必须具有两个当事人.当事人各方的法律地位平等,任何一方不得把自已的意志强加给对方;③签订委托合同必须符合国家的法律和政策规定.否则合同得不到国家承认和保护,在法律上无效.二、委托合同的种类及其形式和格式委托合同可分两大类:1.审计委托合同类;如审计企业会计报表出具审计报告.验证企业资本出具验资报告,办理企业
“Certified Public Accountants Law,” the fourteenth article states: “CPA contractors business by the accounting firm unified acceptance and the principal entrusted the contract signed.” Now on the signing of the commission contract on the issue to talk about their own views. The contract and its characteristics The consignment contract, also called the power of attorney, refers to the consignor and the accounting firm signed by the business commission and accept the commission has the force of law agreement.Entrust the contract has the following characteristics: ① commission contract is a legal act, can cause Certain legal consequences, any party breach of contract will have to bear economic responsibility, and even legal liability; ② the signing of the contract must have two parties to the parties equal legal status of all parties, either party shall impose their own will to each other; ③ signed a commission The contract must conform to the laws and policies of the state, otherwise the contract can not be recognized and protected by the state, and it is legally invalid. II. Types, Types and Formats of Entrusted Contracts Entrusted contracts can be divided into two categories: ; If the audit report issued by the enterprise audit report.Verified capital verification report issued by the enterprise, for business