本文選題：注冊(cè)會(huì)計(jì)師 + 會(huì)計(jì)師事務(wù)所��； 參考：《商業(yè)會(huì)計(jì)》2010年05期

【摘要】：近年來(lái)由驗(yàn)資業(yè)務(wù)導(dǎo)致的訴訟案件較為常見(jiàn),一些會(huì)計(jì)師事務(wù)所為了回避驗(yàn)資風(fēng)險(xiǎn),盡可能少做或不做驗(yàn)資業(yè)務(wù)。筆者認(rèn)為回避驗(yàn)資業(yè)務(wù)不是解決問(wèn)題的根本辦法,而應(yīng)該針對(duì)驗(yàn)資風(fēng)險(xiǎn)的成因采取相應(yīng)的防范措施和審計(jì)策略,合理規(guī)避、控制驗(yàn)資風(fēng)險(xiǎn)。
[Abstract]:In recent years, litigation cases caused by capital verification are more common. In order to avoid the risk of capital verification, some accounting firms do as little or no capital verification as possible. The author thinks that avoiding the business of capital verification is not the fundamental way to solve the problem, but should take corresponding preventive measures and audit strategies in view of the causes of capital verification risk, so as to reasonably avoid and control the risk of capital verification.
【作者單位】： 西南財(cái)經(jīng)大學(xué)國(guó)際商學(xué)院;成都中致和聯(lián)合會(huì)計(jì)師事務(wù)所;
【分類(lèi)號(hào)】：F239.4

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本文編號(hào)：1989045