OPE电竞

泸州会计师事务所

联系我们

四川裕龙会计师事务所

DIZHI:LUZHOUSHIJIANGYANGZHONGLU46HAO4LOU

OPE电竞DIANHUA:0830-2289790  

CHUANZHEN:0830-2285193

WANGZHI:www.yl-cpa.com

注册会计师执行验资业务中的二元审验标准

您的当前位置: 首 页 >> OPE电竞 >> 行业动态

注册会计师执行验资业务中的二元审验标准

发布日期:2018-03-21 作者: 点击:

     SHENYANBIAOZHUNSHIZHIZHUCEHUIJISHIZHIXINGYANZIYEWUZHONGDUIBEISHENYANDANWEITIGONGDEZILIAOJINXINGSHENYANSUOYAODADAODECHENGDU。JUTIFENWEIXINGSHISHENYANHESHIZHISHENYANLIANGLEI。BUTONGDESHENYANBIAOZHUNJUEDINGLESHISHIBUTONGDESHENYANCHENGXU、HUOQUBUTONGDESHENYANZHENGJU,SHENYANBIAOZHUNWENTISHIYINGXIANGYANZIGONGZUOZHILIANGHEXIAOLVDEZHONGDAWENTI。DANGQIANZAIYANZISHIWUZHONG,DUIZHEIYIWENTIDERENSHISHANGWEIWANQUANYIZHI,XUYAOJINYIBUMINGQUEHEJUTI。BIZHERENWEI,YINGDANGZHENDUIBUTONGDECAILIAOSHIYONGBUTONGDESHENYANBIAOZHUN,JIERYUANSHENYANBIAOZHUN。

审计验资业务

  审验对象的确定是审验标准的先决问题


OPE电竞  GENJUYANZIZHUNZEDEGUIDING,YANZISHIZHIZHUCEHUIJISHIYIFAJIESHOUWEITUO,DUIBEISHENYANDANWEIZHUCEZIBENDESHISHOUQINGKUANGHUOZHUCEZIBENJISHISHOUZIBENDEBIANGENGQINGKUANGJINXINGSHENYAN,BINGCHUJUYANZIBAOGAO;ZHUCEHUIJISHIZAIYANZIBAOGAOZHONGFABIAODESHENYANYIJIANJIQIZERENFANWEISHI“BEISHENYANDANWEIZHUCEZIBENDESHISHOUQINGKUANGHUOZHUCEZIBENJISHISHOUZIBENDEBIANGENGQINGKUANG”。


  对被审验单位同时提供给公司登记机关的资料仅需形式审验


OPE电竞  CONGYANZIZHUNZEJIQIZHINANGUIDINGDEYINGCONGBEISHENYANDANWEIHUOQUDEZILIAOKAN,KEYIFENWEIZHUANMENTIGONGJIZHUCEHUIJISHIDEZILIAOHETONGSHITIGONGJIGONGSIDENGJIJIGUANDEZILIAO。GENJU《GUOJIAGONGSHANGXINGZHENGGUANLIJUGUANYUDENGJIZHUGUANJIGUANDUISHENQINGRENTIJIAODECAILIAOZHENSHIXINGSHIFOUCHENGDANXIANGYINGZERENWENTIDEDAFU》(GONGSHANGQIZI[2001]DI67HAO),DUIBEISHENYANDANWEITONGSHITIGONGJIGONGSIDENGJIJIGUANDEZILIAOJINXUXINGSHISHENYAN。


   实质审验要求注册会计师从被审验单位以外的途径获取审验证据


OPE电竞  SHENYANDUIXIANGSHIBEISHENYANDANWEISHISHOUZIBEN,JUEDINGLEZHUCEHUIJISHIXUYAOZAISHIZHISHANGSHENYANBEISHENYANDANWEISHIFOUSHIJISHOUDAOGUDONGJIAONADEZHUCEZIBEN。CONGSHENYANCHENGXUSHANGKAN,RUGUOSHIYONGXINGSHISHENYANDE,DUIBEISHENYANDANWEITIGONGDEZILIAOJINSHISHI“JIANCHAJILUHUOWENJIAN”CHENGXU;RUGUOSHIYONGSHIZHISHENYANDE,CHULESHISHI“JIANCHAJILUHUOWENJIAN”CHENGXUWAI,HAIXUYAOSHISHIJIANCHA、GUANCHAYOUXINGZICHAN、CHAXUNHUOHANZHENG、HUOQUCHUZIZHEGEFANGDEQUERENSHUHUOSHENGMINGSHUDENGSHENYANCHENGXU,CONGBEISHENYANDANWEIYIWAIDETUJINGHUOQUQITASHENYANZHENGJUYISHENYANCAILIAONEIRONGSHIFOUZHENSHI、HEFA。


   股东的主体资格或身份的审验标准问题


OPE电竞  DANGQIANBIJIAOYOUZHENGYIDESHIZHUCEHUIJISHISHIFOUXUYAOHESHIGUDONGZHUTIZIGEHUOSHENFENDEZHENSHIXING。YULONGHUIJISHISHIWUSUORENWEIJIYUYIXIASIGELIYOU,ZHUCEHUIJISHIBUXUYAOSHENYANGUDONGDEZHENSHIXING。


  DUIGONGSIJIQIZHAIQUANRENLAISHUO,GONGSIDEZHUCEZIBENSHIFOUSHIJISHOUDAOCAISHIGUANXIDAOGONGSICHANGZHAINENGLIDEYINSU,GONGSIDEZHUCEZIBENHESHISHOUZIBENJINESHIQIGUANZHUZHONGDIAN。


  YIJU《GONGSIFA》DEYOUGUANGUIDING,MOUGUDONGWEISHIJIJIAONAHUOZHEWEIWANQUANJIAONAZHUCEZIBENDE,YOUQITAGUDONGJIAONABINGCHENGDANLIANDAIZEREN。ZHEIYIGUIDINGTIXIANLEBUGUANSHINAGEGUDONGJIAONADE,JUNYIGONGSIZHUCEZIBENDESHIJISHOUDAOWEIYUANZEDELIFALINIAN。


OPE电竞  ZHIYAOGONGSIZHUCEZIBENSHIJISHOUDAO(HUOZHESHIHOUBUSHOU),JISHIGUDONGSHIXUJIADE,ZHUCEHUIJISHIBUXUYAOCHENGDANMINSHIPEICHANGZEREN。


OPE电竞  GONGSIDENGJIBINGBUJUYOUSHELIGUDONGQUANLIDEZUOYONG,JINYOUGONGSHIZUOYONG(HUODUIWAIZHENGMINGZUOYONG),ZAISHIJIANZHONGGUAMINGGUDONGHUOYINMINGGUDONGXIANXIANGYEBIJIAOCHANGJIAN(LIRUWEILEGUIBI《GONGSIFA》GUANYUYIRENYOUXIANZERENGONGSIDEGUANZHI,ZHAOGEGUAMINGGUDONGJIANGGONGSIGUDONGDENGJIWEIERRENYISHANG。


  JIRANBUXUYAOSHENYANGUDONGDEZHENSHIXING,GONGSIZHANGCHENG、CHUZIXIEYIDENGZILIAOSHANGGUDONGDEQIANZIGAIZHANGSHIFOUZHENSHI,YEBUXUYAOZHUCEHUIJISHIJINXINGSHIZHISHENYAN。


本文网址:http://domusdomas.com/news/388.html

关键词:裕龙审计验资,裕龙会计师事务所,审计验资业务

最近浏览:

  • 在线客服
  • 联系电话
    18783006668
  • 在线留言
  • 手机网站
  • 在线咨询