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读《注册会计师通讯》98年第5期中的《注册会计师法律责任研讨会综述》一文,对注册会计师在验资工作中应负的法律责任,作了全面、翔实的报导。最后提出了中国注册会计师协会将就“若干主要问题与最高人民法院进行沟通,争取早日解决。” 验资这一项业务看似简单,实际极为复杂,现在“全国发生的验资诉讼案已达几百起”,“不少事务所已停止承办验资业务”,足见这一问题牵连之广,风险之大。由于情况过于复杂,如要与法院沟通这些技术性和专业性问题,恐怕是徒劳无益的,笔
Read the “CPA Newsletter” in 1998 fifth issue of “CPA legal responsibility seminar review,” a text of certified public accountants in the verification of legal responsibilities, made a comprehensive and informative report. Finally, I propose that the Chinese Institute of Certified Public Accountants will communicate with the Supreme People’s Court on a number of major issues and strive for an early solution. “This capital verification operation appears to be simple and extremely complicated in practice. Now” the number of capital verification proceedings that have taken place in the country has reached several hundred From “many firms have stopped contracting capital verification business” shows that this issue is implicated in a wide range of risks. Due to the complexity of the situation, I am afraid it is futile to communicate these technical and professional issues with the courts.