审验外商投资企业的注册资本是注册会计师的一项重要业务,审验结果的真实和准确程度,直接关系到注册会计师的声誉和经济责任。因此,注册会计师在验资工作中,应公平、合理,实事求是,根据真实的经济活动情况和客观存在的实际资料对投入资本进行验证。在验证过程中一般应注意以下几个问题:一、委托方提供的资料是否齐全,其主要资料应包 The verification of the registered capital of a foreign-funded enterprise is an important business of a certified public accountant. The truthfulness and accuracy of the result of the test directly affects the reputation and economic responsibility of the certified public accountant. Therefore, certified public accountants in capital verification work, should be fair, reasonable and realistic, according to the actual economic activity and the actual existence of the actual data to verify the input capital. In the verification process generally should pay attention to the following questions: First, the information provided by the commissioning party is complete, the main information should be included