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中国证监会发布规定:从2002年1月1日起,A股公司在股票发行上市,或上市后再筹资时,除需由国内会计师事务所对其法定财务报告进行审计外,还应由国际会计师事务所实行补充审计。 众所周知,国内会计师事务所在2001年遭受了前所未有的信任危机。而按照此项规定,进行补充审计的必须是经中国证监会和财政部特别许可的国际会计师事务所,实际上就是由国内的合资会
China Securities Regulatory Commission issued a regulation: from January 1, 2002 onwards, A-share companies in the stock market, or after the listing of funds, in addition to the domestic accounting firm to its statutory financial reports audit, but also by the international Certified Public Accountants to implement a supplementary audit. As we all know, domestic accounting firms suffered an unprecedented crisis of confidence in 2001. According to this provision, the supplementary audit must be approved by the China Securities Regulatory Commission and the Ministry of Finance with special permission of the international accounting firm, in fact, is by the domestic joint venture