在验资业务中,涉及实物资产和无形资产、净资产出资的,经常会使用资产评估报告。对资产评估报告的合理使用,关系到验资报告的真实性和合法性。为有效防范和降低验资风险,注册会计师在从事实物资产出资审验过程中涉及资产评估时,应参照《独立审计具体准则——利用专家工作》,评 In capital verification business involving physical assets and intangible assets, net assets, capital investment, often use the asset evaluation report. The reasonable use of the assets appraisal report relates to the authenticity and legitimacy of the capital verification report. In order to effectively prevent and reduce the risk of capital verification, the certified public accountants should refer to “Specific Guidelines for Independent Auditing - Use of Expert Work” in the evaluation of assets involved in the physical assets capital contribution examination.