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财政部要求对会计师事务所五年轮查一遍,除执业质量外,职业风险基金的计提和使用情况也是检查的重点范围之一。笔者综合安徽省检查中发现的问题和会计师事务所的意见建议,就会计师事务所计提职业风险基金谈几点个人看法。一、现行政策的积极作用1.增强了会计师事务所的风险意识。财政部发布《会计师事务所职业风险基金管理办法》以来,各会计师事务所基本能按照
The Ministry of Finance requires a round-robin survey of accounting firms for five years. Apart from the quality of practice, the accrual and use of occupational risk funds are also one of the key areas for inspection. Based on the problems found in the inspection in Anhui Province and the opinions and suggestions of the accounting firms, the author makes a few personal observations on the provision of professional risk funds by accounting firms. First, the active role of the current policy 1. To enhance the risk awareness of accounting firms. Since the Ministry of Finance issued the Measures for the Administration of Professional Risk Funds for Certified Public Accountants, each accounting firm can basically follow the