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广东省注册会计师协会关于会计师事务所从事高新技术企业认定专项审计的风险提示函

粤注协〔2020〕10号
来源:作者: 发布时间:2020年01月31日 浏览: 次 字体:

gehuijishishiwusuo:

jinnianlai,keji、shenjidengbumenzaikaizhangaoxinjishuqiyerendingshenhe、gaoxinjishuqiyezhuanxiangfuchizijinhechaguochengzhong,faxianbingtongbaolebufenhuijishishiwusuocongshigaoxinjishuqiyerendingshenjiyewuzhongcunzaishenbaocailiaozaojia、zhenshixingcunyi、shujupianchaguodadengwenti。jianci,weitigaohuijishishiwusuocongshigaoxinjishuqiyerendingzhuanxiangshenjizhiliang,kongzhiyewufengxian,guangdongshengzhucehuijishixiehuitishiruxia。

风险提示1:会计师事务所不得既为企业编制研发费用辅助账,又出具高新技术企业认定专项审计报告

《zhongguozhucehuijishizhiyedaodeshouzedi1hao——zhiyedaodejibenyuanze》disantiaoguiding:“zhucehuijishiyingdangzunxunchengxin、keguanhegongzhengyuanze,zaizhixingshenjiheshenyueyewuyijiqitajianzhengyewushibaochidulixing”,dishitiaoguiding:“zhucehuijishizhixingshenjiheshenyueyewuyijiqitajianzhengyewushi,yingdangcongshizhishanghexingshishangbaochidulixing,budeyinrenhelihaiguanxiyingxiangqikeguanxing”。

恒峰zhucehuijishijiweiqiyebianzhiyanfafeiyongfuzhuzhang,youchujugaoxinjishuqiyerendingyanfafeiyongzhuanxiangshenjibaogao,jiweitongyikehutongshitigongshenjifuwuyuhuijifuwu,kenengdaozhizhucehuijishijiangdishenzhishiquyingyoudezhiyejinshen。huijifuwujiangshizhucehuijishichengweikehuguanliguwendejiaose,shizhucehuijishishizhishanghexingshishangshiquledulixing。

恒峰yinci,weilezunshouzhiyedaodeshouzexiangguanguiding,baochidulixing,shiwusuobudejiweiqiyebianzhiyanfafeiyongfuzhuzhang,youchujugaoxinjishuqiyerendingzhuanxiangshenjibaogao。

风险提示2:针对高新技术企业认定专项审计业务特点,报告的使用方并不接受保留意见的报告以及部分判断受限的说明,事务所承接业务及出具报告时应尤为谨慎

《zhongguozhucehuijishishenjizhunzedi1211hao——tongguolejiebeishenjidanweijiqihuanjingshibiehepingguzhongdacuobaofengxian》dibatiaoguiding:“zhucehuijishiyingdangshishifengxianpingguchengxu,weishibiehepinggucaiwubaobiaocengciherendingcengcidezhongdacuobaofengxiantigongjichu”,dijiutiaoguiding:“fengxianpingguchengxuyingdangbaokuo:(yi)xunwenguanlicengyijibeishenjidanweineibuqitarenyuan;(er)fenxichengxu;(san)guanchahejiancha”。

恒峰yewuchengjieshi,dangzhucehuijishiyihuozhibunenggenjuxuyaochayueweituorendexiangguanhuijiziliaohewenjian,chakanweituorendeyewuxianchanghesheshideng,zeyingpinggushenjichengxushifoushizhishouxian,tongguoyubeishendanweigoutong,ruguocunzaiyixiaqingkuangyinggaoduguanzhushenjifengxian:

恒峰(1)qiyeyongyoudejishubuzaigaoxinlingyusanjimingximuluzhong;

恒峰(2)tongguoxunwenyanfafuzerenfaxianjinsannianyanfahuodongweiliuxiajihua、zhixinghejieguodejilu;

(3)tongguoxunwencaiwurenyuanfaxianjinliangnianjijinsannianshuiwushenbaoxitongzhongyanfafeiyonghegaoxinshourujunwei0;

(4)tongguoxunwencaiwurenyuanjinliangnianjijinsanniancaiwuzhangjibaobiaoyanfafeiyongjunwei0;

恒峰(5)beishenjidanweiyanfarenyuanwuyanfaxiangguandezhuanyexueli,huoyanfarenyuanpingjungongzipianlihelishuipingdengyichangqingkuang;

恒峰(6)quefabiyaodeyanfachangdijiyanfashebei、jingzichanjiliudongzijinmingxianbuzudeng。

zaishenjiguochengzhongjiwanchengjieduan,dangzhucehuijishishenjiguochengzhongfaxianhuijibaogaoxinxibushi;huoshenjidiaozhenghoubunengdadaogaoxinqiyerendingdexiangguanyaoqiu;huoweituorenshiyiqizuobushihuobudangzhengmingde;weituorenguyibutigongyouguanhuijiziliaohewenjiande;huoweituorenyouqitabuheliyaoqiude,zhucehuijishiyingdangpinggufengxianyiquebaobuweifan《zhucehuijishifa》diershitiaojidiershiyitiaozhiguiding。

风险提示3:注册会计师应特别关注财务报表与纳税申报表中研发费用存在重大差异时可能导致的审计风险

恒峰《gaoxinjishuqiyerendingzhuanxiangshenjizhiyin》disanzhang“jihuashenjigongzuo”zhong,duizhucehuijishizaiquedingzhongyaoxingshuipingshihaiyingdangkaolvzhuanxiangshenjideteshuyaoqiu,baokuo:“yingaoxinjishuqiyerendingzhuanxiangshenjishejijiaoduodekexuejishuyinsu,bingqieshenbaoqiyeguanlicengcunzaihuodegaoxinjishuqiyezigeyijiangdishuiwudedongji,suoyizhucehuijishiyingdangduishenbaoqiyeguanlicengduigaoxinjishuyanjiukaifafeiyongyugaoxinjishuchanpin(fuwu)shourudefasheng、jiezhi、fenleiderendingyuyichongfenguanzhu”。

zaijihuaheshishigaoxinjishuqiyerendingzhuanxiangshenjigongzuoshi,zhucehuijishiyingdangbaochizhiyehuaiyitaidu,chongfenkaolvkenengcunzaidedaozhishenbaoqiyeyanjiukaifafeiyongjiegoumingxibiaohegaoxinjishuchanpin(fuwu)shourumingxibiaofashengzhongdacuobaodeqingxing。zhucehuijishiyingdangfenxishenbaoqiyeyanjiukaifafeiyonghegaoxinjishuchanpin(fuwu)shouruhesuanshisuoquedingdehuijizhengceyubianzhicaiwubaobiaoshisuoquedingdehuijizhengceshifouyizhi。

qiyeyanfafeiyongjiegoumingxibiaozhongguijideyanfafeiyong,huijikemufanweibaokuoshengchanchengben、zhizaofeiyong、xiaoshoufeiyongdeng,qieyunashuishenbaobiao“qijianfeiyongmingxibiao”、“jiajikouchumingxibiao”、“gaoxinjishuqiyeshuishouyouhuimingxibiao”dengsuoliezhangzaijinechayijiaoda,qiyeduiyanfafeiyongdebaobiaorendingbiaozhunbutongyi,zhucehuijishiruzaiweinengqiadangjiedingyanjiukaifafeiyongjiegoumingxibiaoshifouzaishiyongdehuijizhunzehexiangguanhuijizhidukuangjiaxiabianzhideqingkuangxia,chujuwubaoliuyijianbaogao,cunzaijidashenjifengxian。

yinci,zhucehuijishiyingdangyizhiyehuaiyitaidupingjiasuohuoquzhengjudeyouxiaoxing,bingduixianghumaodundezhengju,yijiyinqiduiwenjianjiluhuoguanlicenghezhilicengtigongxinxidekekaoxingchanshenghuaiyidezhengjubaochijingjue。

风险提示4:注册会计师应获取并认真检查研发项目立项、结题等资料,并关注可能存在的重大错报风险

《gaoxinjishuqiyerendingzhuanxiangshenjizhiyin》diliuzhang“duiyanjiukaifafeiyongshishidejinyibushenjichengxu”zhongduizhixingshizhixingchengxutichuyixiayaoqiu:“jianchayanjiukaifafeiyongjiegoumingxibiaozhongliebaodeyanjiukaifaxiangmushifoufuhe《gaoxinjishuqiyerendingguanligongzuozhiyin》dexiangguanguiding,baokuo:

(1)huoqushenbaoqiyeandanyixiangmutianbaodeqiyeyanjiukaifaxiangmuqingkuangbiao,bingqudegeyanjiukaifaxiangmudeyouguanlixiangpifu,rudongshihuihuoleisiquanlijigoudejueyi、zhengfuyouguanzhuguanbumendelixiangjihuahuopifudeng;

(2)qudegexiangyanjiukaifaxiangmudeshishifangan、jieduanxingbaogaohuogongzuozongjie、yanshoubaogaohuozhengfuyouguanzhuguanbumendepifudeng;

恒峰(3)guanzhugexiangyanjiukaifaxiangmushifoushuyuchangguixingshengjihuoduimouxiangkeyanchengguodezhijieyingyong,biyaoshi,liyongzhuanjiadegongzuo”。

weiquedingbeishendanweiyanjiukaifaxiangmufuhe《gaoxinjishuqiyerendingguanligongzuozhiyin》dexiangguanguiding,zhucehuijishiyingdanganzhao《gaoxinjishuqiyerendingzhuanxiangshenjizhiyin》shangshuyaoqiuhuoqubingjianchayanfaxiangmulixiang、jietidengziliao。

xuyaotebiezhichudeshi,ruweihuoqubingjianchayanfaxiangmulixiangziliao,rongyichuxianjiangweilieruxiangmulixiangjihuadexiangmuderenyuanrengongfeiyong,jibufuhe《gaoxinjishuqiyerendingguanligongzuozhiyin》guidingdefeiyong,lieruyanfafeiyongdeqingkuang,zaochengzhongdacuobao,zhucehuijishiyingyuyitebieguanzhu。

风险提示5:注册会计师应特别关注研发费用发生额与研发项目内容之间的相关性、合理性

恒峰《gaoxinjishuqiyerendingzhuanxiangshenjizhiyin》diliuzhang“duiyanjiukaifafeiyongshishidejinyibushenjichengxu”zhongduizhixingshizhixingchengxutichuyixiayaoqiu:“genjushijiqingkuang,shishixialieshizhixingfenxichengxu:

(1)jianggexiangyanjiukaifaxiangmudeyanjiukaifafeiyongxiangmu(kemu)jinxingjiegouxingfenxi,panduanqihelixing,zuochuxiangyingjilu;

恒峰(2)jianggexiangyanjiukaifaxiangmudeyanjiukaifafeiyongdeshijijineyuyusuanjinejinxingbijiao,bingjiluchayideyuanyin”。

恒峰jiyugaoxinjishuqiyerendingzhuanxiangshenjidemude,zhucehuijishishenjishi,yingdangzhongdianguanzhuyanjiukaifafeiyongjiegoumingxibiaozhongliebaodeyanjiukaifaxiangmu、yanjiukaifafeiyongshifoufuhe《gaoxinjishuqiyerendingguanligongzuozhiyin》dexiangguanguiding,shenbaoqiyeshifoucunzaijiangqitafeiyongliebaoweiyanjiukaifafeiyongdecuobaofengxian。guanzhuyanfafeiyongfashengeyuyanfaxiangmuneirongzhijiandexiangguanxing、helixingyouzhuyuzhucehuijishipanduanshifoujiangyuyanfaxiangmu、yanfagongzuowuguandefeiyonglieweiyanfafeiyong,jiyanfafeiyongjinemingxianpianda,chaochuyanfagongzuoxuyaoqingkuangxiashifoucunzaiwubifengxian。

yinci,zhucehuijishiyingdanganzhao《gaoxinjishuqiyerendingzhuanxiangshenjizhiyin》yaoqiu,guanzhuyanfafeiyongfashengeyuyanfaxiangmuneirongzhijiandexiangguanxing、helixingbingshishishizhixingfenxichengxu。

风险提示6:注册会计师应在审计期间认真审核企业获取高新收入相关知识产权证书等资料,关注企业获取相关证书与确认产品高新收入的关联性

恒峰《zhongguozhucehuijishishenjizhunzedi1501hao——duicaiwubaobiaoxingchengshenjiyijianhechujushenjibaogao》disishiertiaoguiding:“shenjibaogaoribuyingzaoyuzhucehuijishihuoquchongfen、shidangdeshenjizhengju,bingzaicijichushangduicaiwubaobiaoxingchengshenjiyijianderiqi”。

《gaoxinjishuqiyerendingzhuanxiangshenjizhiyin》diqizhang“duigaoxinjishuchanpin(fuwu)shourushishidejinyibushenjichengxu”zhongduichanpinshourushizhixingchengxutichuyixiayaoqiu:“qudezhishichanquanzhengshu(baokuofaming、shiyongxinxing、waiguanshejidengdezhuanlizhengshu,ruanjianzhuzuoquanzhengshu)huoduzhanxukehetong、shengchanpiwen、xinchanpinhuoxinjishuzhengming、chanpinzhiliangjianyanbaogao、shengjiyishangkejijihualixiangzhengmingyijiqitaxiangguanzhengmingcailiao,jianchachanpinshourushifoushuyu《guojiazhongdianzhichidegaoxinjishulingyu》guidinglingyudechanpinshixiandeshouru,biyaoshi,yingdangliyongzhuanjiadegongzuo”。

qiyezhuyaochanpinyongyouzaijishushangfahuihexinzhichizuoyongdezhishichanquandesuoyouquanshizhucehuijishiquerengaoxinshourusuoyingdanghuoqudebiyaoshenjizhengju,shiwuzhongfaxiancunzaiqiyehuoqudexiangguanzhishichanquanzhengshuriqiwanyushenjibaogaoriqi,huoshenbaoqiyedezhishichanquanzhengshushizaishenbaoriqishaoqianyipihuozhetongyitianqudedewenti。qiyeyongyouzaijishushangfahuihexinzhichizuoyongdezhishichanquanzhengshushijianwanyushenjibaogaoriqibiaomingzhucehuijishiweinengzaishenjibaogaoriqianhuoquchongfen、shidangdeshenjizhengju。shenbaoqiyedezhishichanquanzhengshuzaishenbaoriqishaoqianyipihuozhetongyitianqude,bufuhechixutourubingzhubuzhuanhuaguilv。

yinci,zhucehuijishiyingdangzunshoushenjizhunzexiangguanguiding,zaihuoquchongfen、shidangdeshenjizhengjujichushangxingchengshenjiyijianhechujushenjibaogao。zhucehuijishizaishenheqiyegaoxinjishuchanpin(fuwu)shourudejinedetongshi,yingchongfenguanzhuduiqiyequdeshangshushourufahuihexinzhichizuoyongdejishushuyu《guojiazhongdianzhichidegaoxinjishulingyu》guidingdefanweijiqixiangguanzuozhengcailiao,biyaoshi,liyongzhuanjiadegongzuo。

风险提示7:注册会计师应特别关注企业对其主要产品(服务)的核心技术拥有知识产权所有权的政策要求可能对高新产品(服务)收入审计意见的影响

《gaoxinjishuqiyerendingguanlibanfa》dishiyitiaoguiding:“rendingweigaoxinjishuqiyexutongshimanzuyixiatiaojian:qiyetongguozizhuyanfa、shourang、shouzeng、binggoudengfangshi,huodeduiqizhuyaochanpin(fuwu)zaijishushangfahuihexinzhichizuoyongdezhishichanquandesuoyouquan”,zhuyaochanpin(fuwu)dedingyishi“gaoxinjishuchanpin(fuwu)zhong,yongyouzaijishushangfahuihexinzhichizuoyongdezhishichanquandesuoyouquan,qieshouruzhihezaiqiyetongqigaoxinjishuchanpin(fuwu)shouruzhongchaoguo50%dechanpin(fuwu)”。

恒峰zhucehuijishiduimouyiniandudegaoxinjishuchanpin(fuwu)shourujinxiangshenjishi,yingguanzhuqiyeshifouduiqizhuyaochanpin(fuwu)dehexinjishuyongyouzhishichanquansuoyouquan,ruguojingshenjirendingdegaoxinjishuchanpin(fuwu)shouruzhong,shouruzhihezaiqiyetongqigaoxinjishuchanpin(fuwu)shouruzhongchaoguo50%dechanpin(fuwu)bujuyouzhishichanquansuoyouquan,zeqiyekenengbufuhe《gaoxinjishuqiyerendingguanlibanfa》guidingdeshangshutiaojian,bunengbeirendingweigaoxinjishuqiye。《gaoxinjishuqiyerendingzhuanxiangshenjizhiyin》qiangdiao,zhucehuijishiyingdangyunyongzhiyepanduan,quedingshibiedefengxianzhongxuyaotebiekaolvdezhongdacuobaofengxian。zaiquedingfengxiandexingzhishi,zhucehuijishiyingdangkaolvxialieshixiang,rushenbaoqiyeguanlicengkenengcunzaiweileshenqinggaoxinjishuqiyezigeyixiangshoushuishouyouhuizhengcededongji,daozhigaoxinjishuyanjiukaifafeiyongzhichuyugaoxinjishuchanpin(fuwu)shourucunzaizhongdacuobaofengxian。

guangdongshengzhucehuijishixiehui

2020nian1yue23ri

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