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本文以税务师事务所为某企业进行涉税鉴证的实际案例,阐述了注册税务师在执业过程中,应充分关注委托人的内部控制制度健全与否,并据以合理配置审计资源,节约审计成本,提升审计效率;通过全面深入调查,核实情况,为委托人免回了损失,又降低了执业风险;并为委托人提供了有关差旅费内部控制制度的专业建议,提升了附加值,赢得了委托人的信赖。
In this paper, the tax office for a business tax certification for the actual case, elaborated in the process of practicing CTA should pay full attention to the client’s internal control system is sound or not, and reasonable allocation of audit resources, save the audit Cost and enhance the efficiency of auditing. By thoroughly investigating and verifying the situation, it avoided the loss for clients and reduced the risk of practicing. It also provided clients with professional advice on internal control of travel expenses, enhanced the added value and won the Trustee’s trust.