一、基本案情2004年,某省财政厅对某会计师事务所进行检查,发现该所存在以下问题:一是无审计计划。检查该所的业务工作底稿档案资料发现,该所绝大部分审计和验资业务均没有制定总体审计计划和具体实施计划。二是未按规定签订业务约定书。检查该所的业务工作底稿档案资料和审计报告发现,该所约1/3的业务没 First, the basic merits In 2004, a provincial Department of Finance examines an accounting firm and found that the existence of the following issues: First, there is no audit plan. Inspection of the firm’s working papers found that most of the auditing and capital verification business did not develop overall audit plan and specific implementation plan. Second, the failure to sign a business agreement. Check the work of the firm’s archive of documents and audit reports found that about 1/3 of the business did not