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广东省注册会计师协会关于会计师事务所开展司法委托业务的风险提示函

来源:作者: 发布时间:2020年06月19日 浏览: 次 字体:

gehuijishishiwusuo:

jinnianlai,woshenghuijishishiwusuo(yixiajianchengshiwusuo)shejisifaweituoyewudetousujubaochengduofataishi,weitigaoshiwusuokaizhansifaweituoyewushenjizhiliang,kongzhiyewufengxian,guangdongshengzhucehuijishixiehuitishiruxia:

风险提示1:充分评估业务风险

sifaweituoyewuchujudebaogaozhuyaozuoweisusongzhengjuyongyufatingshenpan,zhijieguanxigefangdangshirenliyi。dangshirenchuduibaogaodehefaxing、zhenshixing、guanlianxingjinxingzhizhengwai,wangwanghaihuiweiraoyewuweituo、shenjizhengjulaiyuandengdehefaxing,yijishenjichengxu、shenjizhengjushifouchongfenshidangdengwentitichuyiyi,bingtongguotingneizhizheng、tingwaitousudengfangshijinlituifanduiqibulidebaogao。ciwai,susongshejidejingjiwanglai、liyijiufenqingkuangyibanjiaoweifuza,zhucehuijishiwangwanghaimianlinshenjiduixianghuijihesuanbuguifan、caiwuziliaobuqiquandengshenjishouxiankunnan。yinci,susongweituoyewutongshicunzaiyewufengxiangao、shenjigongzuokaizhankunnandengqingkuang。

shiwusuoyingyangeanzhaozhiyezhunzeyaoqiuzhixingfengxianpingguchengxu,zaiguanzhuwubiheshenjishibaifengxiandetongshi,yaojinyibulejiehepingjiadangshirenchengxinshuiping、susongzhengyijiaodian、shenjigongzuoshouxianqingkuangjiyingxiangdengqingkuang,chongfenpinggushenjirenyuanzhuanyeshengrennenglihechutingzhizheng、yingduitousudengnenglihejingliqingkuang,youxiaoguankongyewufengxian,shenshenchengjiexiangguanyewu。

风险提示2:严格保持独立性

duli、keguan、gongzhengshizhucehuijishishenjidejibenyuanze。zhucehuijishizhixingsifaweituoyewu,yaoyangezunshou《zhiyedaodeshouze》,congshizhihexingshishangbaochidulixing,buyinrenhelihaiguanxiyingxiangdaoshenjijianzhengdekeguanhegongzheng,bupiantanrenheyifangdangshiren,quebaoshenjijianzhenggongzuojibaogaojunjingdezhukaoyan。

恒峰chuyangezunshouzhucehuijishidulixingdeyaoqiuwai,susongweituoyewuhaiyingyangezunshousifajiandingxiangguanguize,ruzhixinghuibihebaomiguiding,budeweiguijiechudangshirenjiqidailirendeng。

风险提示3:获取审计资料应符合法定程序

恒峰zhixingsifaweituoyewuyingtongguofayuan(zhenchajiguan)huozaifayuan(zhenchajiguan)zhuchixiahuoqushenjiziliao,zhucehuijishibudezixingxiangxiangguandanweihuorenyuanshoujishenjiziliao。duitigongdeshenjiziliaobumanzushenjixuyaode,yingjishizhudongxiangfayuan(zhenchajiguan)fanying,tongguofayuan(zhenchajiguan)tiqingdangshirenbuchongtigongshenjiziliao。

minshisusongshejideshenjiziliaoyingjingguoshuangfangdangshirenzhizheng(zaifatingzhuchixia)huojingfatingqueren,weijingfatinghuoshuangfangdangshirenquerenhechaoguojuzhengshixiaodeziliao,budezuoweishenjiziliao。shenjiguochengbudeyinyonghuoyijuweishengxiaodepanjue。

风险提示4:确保报告表述和结论的严谨性

一是注册会计师应避免对超出专业领域的事项发表意见。注册会计师的专业领域是对财务会计信息进行审计鉴证,应避免对经济往来、会计行为等是否构成违法犯罪,当事人是否主观故意或过失等法律问题发表意见;要避免在基本情况、审计过程、审计结果等报告各部分内容中,对某笔款项或某个行为冠以“违法”字眼或直接引用罪名进行表述;对超出专业领域以外的委托事项要予以指明并要求变更相关事项。

二是恒峰避免超出委托范围发表意见或发表假设性意见。诉讼委托业务当事人往往对账务核算、金额计算的范围和方式等存在争议,注册会计师应严格按照委托书确定的范围、方式进行审计鉴证,委托书未明确的,应要求委托方补充明确或请求法庭(侦查机关)指明,避免自行确定或以假设前提发表意见。

三是审计严重受限情况下,注册会计师应严格按照执业准则要求发表审计意见,不应以保留意见代替无法表示意见。审计报告不应在审计过程、审计情况等部分反映具有审计结果、报告结论性质的内容。事务所不得通过模糊化的报告表述或模棱两可的报告结论满足相关方对报告的使用需要。

风险提示5:做好出庭质证和专业问题解释说明工作

恒峰susongweituoyewuzhong,chutingzhizhenghejieshishuomingxiangguanzhuanyewentishishiwusuodeyiwu,shiwusuobuyingbabaogaochujushiweiyewuwancheng,yaoyangeanzhaofatingyaoqiuweipairenyuanchuting,bingzuodaoduixiangguanzhuanyewentijieshishuomingdaowei。shiwusuobuyingyiyewufanmang、renshoubuzudengyuanyinjujuechutingzhizhenghuoweipaibujuyouzhuanyeshengrennengliderenyuanchuting。

shiwusuoyingdangyishidao,sifaweituoyewuxiangjiaoyuqitashenjijianzhengyewu,chutingzhizhenghejieshishuomingxiangguanzhuanyewentixuzhuanmenanpaiyidingderenyuanheshijian,shiwusuoyingjiusifaweituoyewuhelipeizhirenyuanliliang,qieshibaozhengsifaweituoyewudeyewuzhilianghefuwushuiping。

guangdongshengzhucehuijishixiehui

2020nian6yue17ri

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