关于企业验资问题的研究

关于企业验资问题的研究

摘  要：  近年来，在社会经济生活中不断出现状告会计师事务所和注册会计师验资不实的民事纠纷案，其中既有注册会计师验资取证不充分造成，也有因投资人虚报资本，恶意欺诈造成。本文从验资业务的现状说起，分别说明了设立验资和变更验资面临的风险；从验资业务的固有风险高居不下，注册会计师的职责及注册会计师自身素质3个方面分析了出现问题的原因；进1步阐述防范措施和降低验资风险的审计策略：首先健全业务管理制度与质量控制制度，确保验资质量是关键；其次注册会计师应严格出示验资报告，并运用正确的方法对其进行更改、补充、说明；最后注册会计师应明确自身职责。提高验资质量，保持应有的职业谨慎，最大限度的规避风险。

关键词：验资风险；成因；审计策略； 防范

Study on Assets Exam ination
    
Abstract: In  recent  years， there are many cases of civil dispute that use the exam ination of assets implemented by the accountant office and the registered accountants disaccord with the fact in the social&economic life，which are caused by the incomplete evidence taken by the registered accountants，or the false report of the inverstors for deliberate cheat for the imporeant legal operation in the independent audit．From the begining of the acticle，it presents the situation of the capital examination service，and then separately discuss the risk of the establishment and the change of the capital examination service；It analyses the problem from the risk of the capital examination and the obligation and the qualification of the chartered accountant；Furtherly，it presents the audit strategy to guard and reduce the risk.：Fist the key is to improive the system of business management and quality-controlling so that the good quality of capital-tasting can be guaranteed； second the registered accountants should strictly show the report of capital-testing and employ correct methods to provide revision.,supplement and explanation；At last， the registered accountants should be clear about his responsibility .。Improve the quality of exam in assets，keep the due vocational cantiousness ，avoid the risk of examing assets to the largest extent。

Keywords: risk in verfication of capital；cause；audit countermeasure；precautious。