關(guān)于企業(yè)驗資問題的研究

畢業(yè)論文

關(guān)于企業(yè)驗資問題的研究

摘  要：  近年來，在社會經(jīng)濟生活中不斷出現(xiàn)狀告會計師事務(wù)所和注冊會計師驗資不實的民事糾紛案，其中既有注冊會計師驗資取證不充分造成，也有因投資人虛報資本，惡意欺詐造成。本文從驗資業(yè)務(wù)的現(xiàn)狀說起，分別說明了設(shè)立驗資和變更驗資面臨的風(fēng)險；從驗資業(yè)務(wù)的固有風(fēng)險高居不下，注冊會計師的職責(zé)及注冊會計師自身素質(zhì)3個方面分析了出現(xiàn)問題的原因；進1步闡述防范措施和降低驗資風(fēng)險的審計策略：首先健全業(yè)務(wù)管理制度與質(zhì)量控制制度，確保驗資質(zhì)量是關(guān)鍵；其次注冊會計師應(yīng)嚴(yán)格出示驗資報告，并運用正確的方法對其進行更改、補充、說明；最后注冊會計師應(yīng)明確自身職責(zé)。提高驗資質(zhì)量，保持應(yīng)有的職業(yè)謹(jǐn)慎，最大限度的規(guī)避風(fēng)險。

關(guān)鍵詞：驗資風(fēng)險；成因；審計策略； 防范

Study on Assets Exam ination
    
Abstract: In  recent  years， there are many cases of civil dispute that use the exam ination of assets implemented by the accountant office and the registered accountants disaccord with the fact in the social&economic life，which are caused by the incomplete evidence taken by the registered accountants，or the false report of the inverstors for deliberate cheat for the imporeant legal operation in the independent audit．From the begining of the acticle，it presents the situation of the capital examination service，and then separately discuss the risk of the establishment and the change of the capital examination service；It analyses the problem from the risk of the capital examination and the obligation and the qualification of the chartered accountant；Furtherly，it presents the audit strategy to guard and reduce the risk.：Fist the key is to improive the system of business management and quality-controlling so that the good quality of capital-tasting can be guaranteed； second the registered accountants should strictly show the report of capital-testing and employ correct methods to provide revision.,supplement and explanation；At last， the registered accountants should be clear about his responsibility .。Improve the quality of exam in assets，keep the due vocational cantiousness ，avoid the risk of examing assets to the largest extent。

Keywords: risk in verfication of capital；cause；audit countermeasure；precautious。

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