《注册会计师执业规范指南第３号－验资（试行）》对变更验资的取证和审验作了一些规范性的操作规定，但我们在执行变更验资业务上往往遇到一个突出问题，即如何审验确认被审验单位变更前后的资产、负债和所有者权益金额。 《验资（试行）》规定，变更验资报告应当在意见段明确 The CPA Code of Practice No. 3 - Capital Verification (Trial) “made some normative operational rules on the evidence collection and verification of capital verification. However, we often encounter a prominent problem in the implementation of the verification capital verification business, that is, how to verify the verification Assets, liabilities and owner’s equity before and after the change of the audited entity. ”Capital Verification (Trial)" provides that the change of capital verification report should be clear in the opinion section