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验资是我国注册会计师的一项法定事务。自我国回复和重建注册会计师原则以来，这方面的事务有很大的开展，并取得了不少的进步。但是执行事务过程中也暴露了不少问题，带来了极大的危险。甚至被卷进法令诉讼漩涡。下面就注册会计师验资过程中存在的危险进行剖析，提出针对性的有用办法。依据我国注册会计师审计原则第1602号验资中所说的验资：是指注册会计师依法承受托付，依照独立审计原则的需求，对被审验单位注册本钱的实收或改变状况进行审验，并出具验资陈述。验资分为建立验资，改变验资和年检验资。 建立验资：是对公司或公司请求建立登记的注册本钱实收状况的审验，建立验资的目的主要是验证公司或公司的注册本钱是不是契合法令、法规的规则，各出资者是不是依照章程、合同、协议规则的出资比例、出资期限、出资方法足额交纳本钱。建立验资的审验范围通常限于与被审验单位注册本钱实收状况有关的事项，包含出资者、出资币种、出资金额、出资时刻、出资方法和出资比例等。 Abstract: the Chinese CPA capital verification is a legal business. Since our reply and certified public accountants since reconstruction, the system of business has a great development, and achieved a lot of experience. But direct selling business process also exposed a number of problems, brought great risk. Even were involved in legal proceedings vortex. The process of registered accountant appointed the risk analysis, some pertinency effective measures. Keywords: capital verification CPA risk measures I accounting firm by a certified public accountant, meaning and classification According to the Chinese certified public accountants auditing standards no. 1602 - capital verification of the capital verification: refers to the certified public accountants commissioned in accordance with the law, according to the requirements of the independent auditing standards, the units under inspection, the paid-in situation or change of the registered capital shall be submitted and issue a capital verification report. The establishment capital verification, the change of the capital verification can be divided into capital verification and annual capital verification. 1.1 set up verification: is the paid-in registered capital of the company or enterprise applying for establishment registration of cb, the establishment of capital verification purpose mainly is to validate the company or enterprise's registered capital in compliance with the provisions of laws and regulations, all stakeholders are in accordance with the articles of association, investment scale, investment time limit stipulated in the contract, agreement, the capital of pay of full specified amount paid way. Inspection scope of capital verification established generally limited to registered capital paid-in by cb unit circumstance related matters, including funders, investment currency, investment amount, investment of time and investment way and investment proportion, etc. 1.2 change verification: change verification refers to the certified public accountants of the cb unit when applying for registration of change of registered capital and paid-in capital change situation of cb. Cb range generally limited to the registered capital and paid-in capital and cb unit changes related matters, change the capital verification inspection is the purpose of the enterprise and the company to increase or reduce the registered capital is legal. Increase the registered capital and paid-in capital, the inspection scope includes the funders, associated with capital investment currency, investment amount, investment of time and investment ways, investment proportion and related accounting treatment, and contributive person after capital increase, investment amount and investment ratio, etc. Reduce its registered capital and paid-in capital, the cb range related to the action of the action, the action of the currency, amount, time, the action of the action, debt repayment or debt guarantee by the action, related accounting treatment, and after the action of stakeholders, investment amount and investment ratio, etc. 1.3 annual verification: is the enterprise when carries on the industrial and commercial yearly check, entrust certified public accountants to actually collect capital, net assets, such as inspection, and published the opinion. Annual capital verification auditing is compatible with verification of business. Because when the administrative department for industry and commerce yearly check on the enterprise, not only focus on paid-in situation of the registered capital of the enterprise, but also pay attention to the safety of enterprise assets, complete and capital preservation, namely, in addition to focus on enterprise contributive person whether fully paid, whether also pay close attention to stakeholders in smoke escape capital contribution. Certified public accountants, therefore, not only to implement inspection procedures relating to the capital verification, to implement the necessary audit procedures. II risk capital verification industry of our country at present 2.1 stakeholders in dishonest and false capital contribution or by cb unit providing false capital verification material For certified public accountants in the verification process is not abide by the professional ethics, can guarantee the authenticity and legitimacy of the capital verification report, capital verification report in certain circumstances even reflects the scope of capital verification of certified public accountant, has been the main capital verification program and should issue capital verification. May not be able to meet the requirements of authenticity and ensure the legitimacy, because, to set up the enterprise behavior and the company's shareholders have uncontrollable uncertain factors are also certified public accountants has its many inevitable reasons. Sponsor of the ownership of the property that is unpredictable variables. Generally speaking, in the process of capital verification, certified public accountants can only according to the investor to provide documents and advice to investment property ownership, and whether the property rights of every description have against a third person's effectiveness is also don't ask. Because in addition to real estate, vehicles, such as intellectual property must be in accordance with the law of the public has the property of the property right certificate, most property property without special certificate. For example: natural persons jointly established a, b, c three people AB co., LTD, the contract an investment of 50000 yuan, b and c, respectively, 25000 y yuan each. An account for 50% of the registered capital, b and c each accounted for 25% of the registered capital. The necessary inspection of the implementation process, the letter to the bank card, check the letter of certificate, bank statements and JinZhangChan are consistent, check whether JinZhangChan authenticity and elements is complete, and submitted the JinZhangChan indicate the investment fund of 100000 yuan. In the verification of practice, the cb enterprise or company is able to provide information needed for the complete capital verification, certified public accountant for the inspection in line with the requirements of relevant laws and regulations. However, certified public accountants to obtain JinZhangChan on display is a collection of various stakeholders in payment amount, can't reflect the actual investment situation, investors if a sponsor party b without money privately negotiated by the investor to c advances, there is no way this in certified public accountants to obtain evidence, and in all the investor under the company plans to set up a good relationship, they wouldn't tell the truth to certified public accountants. But once a contradiction between the investor and its accrual can't privately to reconcile need judicial intervention, on behalf of the sponsors may be accused of certified public accountants false capital verification report, because the reality is not paid, party b can only according to the bank accounts, certificates of deposit of certified public accountants name as bank deposits, cash currency according to the opinions of the sponsor judgement. For a large number of property rights of physical capital contribution, because some can't provide the original invoice or original invoice purchase one column is blank, only certified public accountants in accordance with the sponsor to provide the confirmation of belonging. The investor with loan capital contribution, capital verification report after obtaining the business license, smoke escape capital to pay immediately. In the late issue a capital verification report, set up the company's investment caused by the creditor's rights disputes between the investor and public accounting firms and certified public accountants may undertake the risk of false capital verification report issued by. 2.2 certified public accountant professional competence is low, did not perform important inspection procedures The stronger the CPA's professional competence, the lower the risk of capital verification business. On the other hand, the risk is higher. Due to poor practice ability without strict inspection procedures. Certified public accountant professional competence low main show is: to money paid no relative contribution certificate for certified public accountants or funding proof of the examination of the authenticity, legitimacy of evidence, not the inspection on foreign currency, for physical assets investment, no purchase invoice and waybill for certified public accountants, insurance policies, etc. The evidence for inspection. No confirmed physical assets property rights, no confirmation of assets evaluation and value, not the prison on physical assets.#p#分页标题#e# 2.3 certified public accountants own quality is not high, the risk consciousness Some mistaken for capital verification work for certified public accountants is simpler, less time consuming, fast, effective and relaxed due vigilance, often without knowing the cb unit basic situation, commissioned and commissioned to each other's responsibility and obligation to make clear a regulation, not without some serious assessment of capital risk, commissioned to in a hurry, so are bound to bear considerable risks. Some of certified public accountants lack of health management ideas, with their professional ethics, professional quality, one-sided pursuit of quantity, comes to the net, the more the better. Accommodate the requirements of the clients, even in the case of without obtaining exact evidence, it shall issue a capital verification report. As a result, the false does not really hard to avoid, the risk is bigger. 2.4 social trust degree is not high, poor practice environments Social trust crisis makes the certified public accountant in China is facing a very bad practice environment. Some of the company and its shareholders was driven by a strong motivation false capital contribution, trying to collusion with relevant departments, make false evidence, make available for certified public accountants. The most typical example is that the Banks involved in fraud. Some private economy district to attract investors to enter the area to set up enterprises, trying to papers for capital verification, they colluded with some business bank staff, to raise or borrow money bank, set up the circulating funds in a bank account, for capital verification. When authorized agencies need to verification, the investment fund can be smoothly to entrust unit from the "circulating funds" account in the bank to open a temporary account, as investors "investment". Obtain bank JinZhangChan entrusted firm after verification. In fact, it has been from the temporary account the money back to account "circulating funds". The "circulating funds" can be repeatedly used for different investors, investors have never actually invested a spark of capital. Who publishes for the supreme people's court judicial interpretation, rules Banks and other financial institutions to issue false or false credit certification shall bear legal responsibility. Commercial Banks rely on absorbing public savings in order to develop the business, this should be the most focus on the good faith enterprise, but China's commercial Banks to participate in the phenomenon of counterfeiting is rife. Arguably, it is also one of the most typical evidence of the good faith crisis facing China. Due to the certified public accountant verification is inside and outside according to the units under inspection to provide more information such as bank statements and confirmations, invoices, certificate of property title file and so on, in the face of such a harsh environment, the fake obviously can't absolutely guarantee for certified public accountants to identify its authenticity. 2.5 of the general public to capital verification role expectation gap with actual capital verification ability for certified public accountants The public generally think, since founded enterprise capital verification functions to the certified public accountants, certified public accountants is quite safe to perform all the capital verification, and to ensure that all the paid-in capital in place. But, in fact, because of the complexity of the modern social economic phenomena, such as accounting information lags behind the economic activity, the limitations of economic business accounting phonetic expression and modern counterfeiting technology superb, etc, make the identification information of certified public accountants function is very limited. In addition, there is work with CPA itself restricted by many factors, such as the limitation of cost-benefit principle, the risk of sampling techniques, etc. The verification result of certified public accountants with a lot of uncertainty. Therefore, in the process of capital verification, certified public accountants in essence can not guarantee all verified capital into the new company. Certified public accountants in the process of capital verification identification role, at best, is just to improve the reliability of the paid-in capital input information, rather than on invested capital and absolute guarantee. Too high expectations, but the general public to capital verification result with the actual capital verification ability of certified public accountants is a considerable gap. They are not familiar with the working nature of certified public accountants, once appear dispute, will inevitably give overweight the legal responsibility of certified public accountants. III certified public accountants verification of risk prevention countermeasures in our country 3.1 carefully chosen by cb unit Previous legal cases tell us about accountant, certified public accountants to avoid legal action, must choose carefully the cb unit, select the units under inspection of integrity. If the units under inspection to its customers, employees, government departments, or other areas without an upright character, is bound to be fool, certified public accountants to provide false capital verification material, make into they set a trap for certified public accountants. So before accepting entrust certified public accountants must take necessary measures to be an understanding of the cb unit and the investor, to evaluate their character, and find out the real purpose of entrusted. 3.2 strictly follow the professional ethics and industry standards According to the independent audit practical affairs proclamation no.1 -- capital verification regulation: "certified public accountants perform verification business shall adhere to the principle of independence, objectivity, justice, and maintain due professional care". Strictly speaking, independence, objectivity, justice is belong to the category of professional ethics, is the execution of the certified public accountants must abide by the basic principles of business. There is no doubt that perform verification also must follow the basic principles for business industry. Certified public accountants in the process of practicing how to keep the professional caution, is also a notable problem. Keep the professional caution and remain independent, objective and fair principles are complementary to each other. Only insist on the principle of independence, objectivity, justice can consciously keep the professional caution; And only those who keep the professional caution, can better to implementing the principles of independence, objectivity and justice. In order to To the practical experience tells us that in the capital verification work to keep the professional caution, in addition to the use of check, check, inspect dish, observation. Methods such as query and letter of certificate in order to obtain sufficient and appropriate evidence verification, also need to pay attention to the following: 3.2.1 thinking The so-called thinking is not just copying of certified public accountants books on all sorts of things, but is good at in view of the situations encountered in the process of capital verification, through independent thinking, put forward their own views, is a verification program with good live, the inspection work to further step by step. 3.2.2 skilled in analysis: it refers to the certified public accountants to collect in the process of capital verification of various materials, carefully analysed. Through the "pursuit", the true, by extension, were situated in the distillation process, the beneficial some materials that are more reliable, who is not enough to illustrate this, that even the lack of authenticity. In this way, contribute to further good forensics, additional inspection procedures. 3.2.3 slow to judge The so-called slow to judgment, not avoid judging certified public accountants. Judgment is necessary, but it should be on the surrounding things, on the basis of full understanding, according to the existing experience to make the appropriate professional judgment. Prevent easily to conclusions before the case is not yet clear. 3.3 establish and improve the CPA firm's quality control system Certified public accountants different companies and enterprises, quality management is the core and key of the management of accounting firms work. If a public accounting firm quality control is lax, probably because of one person or a department of reasons that lead to the accounting firm. Certified public accountants must, therefore, to establish and perfect a set of complete and strict and scientific internal quality control system, and put the system carry out to every person, every department and every business, and break the certified public accountants in accordance with the requirements of the professional practice of law, guarantee the quality of the certified public accountants. 3.4 improve CPA's professional competence, strengthen the risk consciousness Must find out the key problems of capital verification work, that is, capital verification have involved the ownership of the property transfer thoroughly, to entrust unit control. Property ownership is made up of SiQuan to possess, utilize, profit from and dispose of a kind of property rights. Of which is that all the people of the actual control of the property, is one of the most basic power of ownership. No possession, use, income, disposition is impossible, ownership cannot fully reflect. Capital verification work must be very attention to this problem, the purely on a paper certificate, an agreement or a letter of commitment that capital has been put into practice, it is very risky, easily deceived, lead to capital verification errors. In order to do a good job, capital verification must keep learning, education, and "charging", familiar with related knowledge,#p#分页标题#e# Improve their professional competence, to identify its authenticity and prevent the possibility of misunderstandings. High degree of awareness of risk is an important way to prevent and control risks. Only in thinking truly realized the risk of capital verification is widespread and may lead to serious harm, to overcome the paralysis. The idea that capital verification work is simple, can easily solve the problem is not a correct idea. Capital verification program, although a single, involving range is very wide, and must make a detailed inspection, in the capital verification procedures shall not apply to the importance of capital verification also cannot use sampling audit method, must be planned and step-by-step manner, not relax every detail. In a sense, verification is more complex than the audit, only highly vigilant, to reduce the risk of capital verification. 3.5 be familiar with the knowledge of relevant laws, clearly define the responsibility of capital verification business, reasonable avoid the risk of bear legal responsibility 3.5.1 track of certified public accountants in the capital verification business your own responsibilities and obligations, is of great help to reduce the risk of capital verification. Capital verification work to achieve specifications and orderly, the cb unit and certified public accountants to their respective responsibilities and obligations of both parties. According to the independent audit practical affairs proclamation no.1 -- capital verification regulation: "in accordance with the relevant state laws and regulations and the agreement, contract and articles of association requires investment, provide real, legal and complete capital verification materials to ensure the safety and integrity of the assets, is the responsibility of the investor and the units under inspection; according to the requirements of independent auditing standards, the paid-in registered capital of a units under inspection or change the situation to carry on the inspection, issue a capital verification report, is both the responsibility of the certified public accountants. And also a special emphasis on "the responsibility of certified public accountants can not replace, deducted and exempted from stakeholders and the units under inspection responsibility". Certified public accountants must, in accordance with the implementation, and shall conclude a written agreement with the units under inspection in order to make clear the responsibility of both sides, easy to be strictly abide by, close cooperation, strive for capital verification task together. Certified public accountants in the process of capital verification, such as encountered by cb unit or financier does not provide true, legal and complete capital verification materials and certified public accountant shall implement the inspection program does not even stop cooperation, should be to remind them to correct. If they insist on do not change, it shall refuse to issue a capital verification report and terminate the business agreement. If certified public accountants and the units under inspection in paid-in or confirmation of the change of the registered capital of the disputes, and can't consensus can have two choices: one kind is refused to issue a capital verification report, the other is in the capital verification report shows that in the period of reaction clearly related matters and their differences and reasons. As for some of the units under inspection or sponsor for a particular purpose, insist on a false proof of certified public accountants, certified public accountant shall adhere to the principle, solemn refused. 3.5.2 when verification failed, definition of certified public accountants to certain whether a loss of the parties shall bear the corresponding legal responsibility, should be emphatically grasp the cause and effect. By the investor and by cb unit and the certified public accountants issued by the relevant financial institutions to issue a certificate of false and misleading, in business parties conspire with other capital verification, issue a perjury misleading certified public accountants, certified public accountant the content false capital verification report issued in time, and without fault. Capital verification report have proved the capital verification on the investor's investment into, not the units under inspection to ensure future solvency and credit situation. Capital verification, which is the date on the capital verification report to economic ties, if you have some time interval, the financial position of the units under inspection and credit conditions are bound to some corresponding changes, so the capital verification, the creditibility of the units under inspection conditions and economic effect at the time of the business credit is not necessarily cause and effect. Without this layer of causality, of course, it is impossible to the capital verification report of certified public accountants and the parties concerned in the economic transactions between business losses have inevitable cause-and-effect relationship. Conclusion capital verification is my Chinese certified public accountants independent audit is an important field in the business and is different from most countries in the international is an important field of CPA business. We recognize that certified public accountant career comes into being with the development of social economy and the development, he even a kind of to reduce the risk of social and economic activities, is also a kind of share the risk of social and economic activities. It provides services to live in the remuneration at the same time, also have to bear the corresponding risks and responsibilities. This does not mean that the risk is objective existence, we are powerless. On the contrary, if through our own efforts, to take all precautions, has reached the disadvantages, LLC, is entirely possible |
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