中英双语-财政部关于注册会计师在审计报告上签名盖章有关问题的通知(可下载)

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Notice Concerning Certified Public Accountants' Signature and Seal on Audit Reports

财政部关于注册会计师在审计报告上签名盖章有关问题的通知


Promulgating Institution:Ministry of Finance

Document Number:Cai Kuai [2001] No. 1035

Promulgating Date: 07/02/2001

Effective Date:07/02/2001

颁布机关:财政部

文      号:财会[2001]1035号

颁布时间: 07/02/2001

实施时间:07/02/2001


Text

正文

Financial Departments (Bureaus) of All Provinces, Autonomous Regions, and Municipalities Directly under the Central People's Government, and Financial Bureau of Shenzhen Municipality:

In order to standardize acts of certified public accountants' signature and seal affixing on audit reports, to strengthen the internal control system of certified public accountants' firms, to maintain the legal rights and interests of certified public accountants, and to guarantee the practice quality, we hereby notify the relevant issues concerning certified public accountants' signature and seal on audit reports as follows according to the Law of the People's Republic of China on Certified Public Accountants and the Independent Audit Guidelines of China Certified Public Accountants:

    各省、自治区、直辖市财政厅(局),深圳市财政局:

    为了规范注册会计师在审计报告上签名盖章的行为,强化会计师事务所的内部控制制度,维护注册会计师的合法权益,保证执业质量,根据《中华人民共和国注册会计师法》和《中国注册会计师独立审计准则》的有关规定,现就注册会计师在审计报告上签名盖章的有关问题通知如下:

I. Certified public accountants' firms shall establish and strengthen all-round quality control policies and procedures and quality control procedures for audit projects, and shall sign and affix seals on audit reports in strict accordance with relevant provisions and this Notice.

       一、会计师事务所应当建立健全全面质量控制政策与程序以及各审计项目的质量控制程序,严格按照有关规定和本通知的要求在审计报告上签名盖章。

II. Any audit report shall not be valid unless two certified public accountants with correlated business qualifications sign it and the certified public accountants' firm to which these two certified public accountants are affiliated affixes its seal on it.

1. Any audit report provided by a partnership certified public accountants' firm shall be signed and sealed by one partner in charge of final examination and one certified public accountant in charge of this project.

2. Any audit report provided by a certified public accountants' firm with limited liability shall be signed and sealed by the chief certified public accountant or his authorized assistant chief certified public accountant and one certified public accountant in charge of this project.

       二、审计报告应当由两名具备相关业务资格的注册会计师签名盖章并经会计师事务所盖章方为有效:

    (一)合伙会计师事务所出具的审计报告,应当由一名对审计项目负最终复核责任的合伙人和一名负责该项目的注册会计师签名盖章;

    (二)有限责任会计师事务所出具的审计报告,应当由会计师事务所主任会计师或其授权的副主任会计师和一名负责该项目的注册会计师签名盖章。

III. When providing capital assessment reports, profit forecasting audit reports, and other reports with legal proof effect, certified public accountants' firms shall abide by this Notice.

       三、会计师事务所出具验资报告、盈利预测审核报告等具有法定证明效力的报告,应当遵照本通知执行。

IV. This Notice shall take effect as of the issuance date.

       四、本通知自发布之日起执行。



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