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不久前,财政部决定于今年6月至9月中旬,在全国范围内组织一次会计信息质量检查。检查重点为金融业、被注册会计师出具否定意见或拒绝表示意见的企业、部分民营企业,同时,通过检查部分会计师事务所延伸检查部分上市公司。据了解,本次检查财政部主要采取组织驻各地专员办就地检查、就地处理的方式。检查工作结束后,财政部将在全国范围内发布会计信息质量检查公告。检查内容为为被检查单位2002年会计资料的真实完整性以及所涉及的部分事务所的审计质量。主要包括两部分:一是被检查单位是否执行会计法律、行政法规和国家统一的会计制度;二是会计师事务所是否按《注册会计师法》和独立审计准则的要求履行审计程序和出具审计报告;等等。
Not long ago, the Ministry of Finance decided to organize a nationwide quality inspection of accounting information from June this year to mid-September of this year. Check the focus on the financial industry, certified public accountants issued a negative opinion or refuse to express their opinions of enterprises, some private enterprises, at the same time, by checking some accounting firms to extend the inspection of some listed companies. It is understood that the inspection of the Ministry of Finance mainly takes the form of on-the-spot inspection conducted by local commissioners in various places and on-site treatment. After the inspection is completed, the Ministry of Finance will issue a nationwide inspection announcement on the quality of accounting information. The inspection content is the true integrity of the accounting information of the inspected entity in 2002 and the audit quality of some of the offices involved. Mainly consists of two parts: First, the inspection unit is the implementation of accounting laws, administrative regulations and the unified national accounting system; Second, whether the accounting firm in accordance with the “Certified Public Accountants Law” and independent auditing standards to fulfill the audit requirements and issued an audit report; and many more.