中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1601號(hào)――對(duì)特殊目的審計(jì)業(yè)務(wù)出具審計(jì)報(bào)告-文庫(kù)吧資料
2024-10-24 20:03本頁(yè)面
【正文】 公務(wù)員調(diào)任規(guī)定（試行）》、《財(cái)政違法行為處罰處分條例》和《海南省財(cái)政監(jiān)督檢查辦法》進(jìn)行的。第三篇：注冊(cè)會(huì)計(jì)師審計(jì)報(bào)告1(任期經(jīng)濟(jì)責(zé)任審計(jì))目 錄一、審計(jì)任務(wù)...............................................................................................................2二、審計(jì)內(nèi)容、方法和審計(jì)期間...............................................................................2（一）審計(jì)內(nèi)容......................................................................................................................2（二）審計(jì)方法......................................................................................................................3（三）審計(jì)期間......................................................................................................................3 三、省注協(xié)基本情況.................................................................................................3（一）設(shè)立登記情況............................................................................................................3（二）人員及組織機(jī)構(gòu)..........................................................................................................4（三）陳曉健同志任職期間..................................................................................................4（四）會(huì)計(jì)責(zé)任......................................................................................................................4（五）執(zhí)行會(huì)計(jì)制度............................................................................................................4四、任期內(nèi)省注協(xié)財(cái)務(wù)收支情況...............................................................................4（一）任期內(nèi)財(cái)務(wù)總收總支情況..........................................................................................4（二）任期內(nèi)財(cái)務(wù)收入明細(xì)情況..........................................................................................5（三）任期內(nèi)財(cái)務(wù)支出明細(xì)情況..........................................................................................5（四）任期內(nèi)財(cái)務(wù)收支相抵后結(jié)余情況..............................................................................7（五）任期內(nèi)財(cái)務(wù)收支情況分析..........................................................................................8五、任期截止日省注協(xié)財(cái)務(wù)狀況...............................................................................8（一）任期截止日財(cái)務(wù)狀況..................................................................................................8（二）任期截止日與上任日財(cái)務(wù)狀況對(duì)比..........................................................................9（三）任期截止日資產(chǎn)質(zhì)量情況........................................................................................10六、資產(chǎn)保值增值情況.............................................................................................10七、審計(jì)評(píng)價(jià)..............................................................................................................11（一）財(cái)務(wù)收支真實(shí)、合法和效益情況評(píng)價(jià)...................................................................11（二）主要業(yè)績(jī)...................................................................................................................11八、存在問(wèn)題.............................................................................................................12九、審計(jì)建議.............................................................................................................12十、審計(jì)調(diào)整說(shuō)明.....................................................................................................12十一、附件.................................................................................................................131海南中歐會(huì)計(jì)師事務(wù)所有限公司關(guān)于海南省注冊(cè)會(huì)計(jì)師協(xié)會(huì)法定代表人陳曉健同志任期經(jīng)濟(jì)責(zé)任的審 計(jì) 報(bào) 告中歐審字[2010]09000號(hào)海南省財(cái)政廳監(jiān)督檢查局：我們接受委托，對(duì)海南省注冊(cè)會(huì)計(jì)師協(xié)會(huì)（以下簡(jiǎn)稱省注協(xié)）法定代表人陳曉健同志自2000年5月1日至2010年5月31日擔(dān)任省注協(xié)法定代表人期間的任期經(jīng)濟(jì)責(zé)任進(jìn)行了審計(jì)。第四十四條 對(duì)于適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)沒(méi)有要求的補(bǔ)充信息，如果由于其性質(zhì)和列報(bào)方式導(dǎo)致不能使其清楚地與已審計(jì)財(cái)務(wù)報(bào)表予以區(qū)分，從而構(gòu)成財(cái)務(wù)報(bào)表必要的組成部分，這些補(bǔ)充信息應(yīng)當(dāng)涵蓋在審計(jì)意見(jiàn)中。如果被審計(jì)單位未能清楚地將補(bǔ)充信息與已審計(jì)財(cái)務(wù)報(bào)表予以區(qū)分，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)要求管理層改變未審計(jì)補(bǔ)充信息的列報(bào)方式。第四十二條 如果審計(jì)報(bào)告同時(shí)提及中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則和其他國(guó)家或地區(qū)審計(jì)準(zhǔn)則，審計(jì)報(bào)告應(yīng)當(dāng)指明審計(jì)準(zhǔn)則所屬的國(guó)家或地區(qū)。在這種情況下，審計(jì)報(bào)告除了提及中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則外，還可能同時(shí)提及其他國(guó)家或地區(qū)審計(jì)準(zhǔn)則。在確定審計(jì)報(bào)告日期時(shí)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)確信已獲取下列兩方面的審計(jì)證據(jù)：（一）構(gòu)成整套財(cái)務(wù)報(bào)表的所有報(bào)表（包括相關(guān)附注）已編制完成；（二）被審計(jì)單位的董事會(huì)、管理層或類似機(jī)構(gòu)）已經(jīng)認(rèn)可其對(duì)財(cái)務(wù)報(bào)表負(fù)責(zé)。第四十條 審計(jì)報(bào)告應(yīng)當(dāng)注明報(bào)告日期。第三十八條 審計(jì)報(bào)告應(yīng)當(dāng)由注冊(cè)會(huì)計(jì)師簽名和蓋章。本準(zhǔn)則第二十六條至第三十四條提及的標(biāo)題和段落屬于第一部分，置于“對(duì)財(cái)務(wù)報(bào)表出具的審計(jì)報(bào)告”標(biāo)題下；“按照相關(guān)法律法規(guī)的要求報(bào)告的事項(xiàng)”屬于第二部分，置于“對(duì)財(cái)務(wù)報(bào)表出具的審計(jì)報(bào)告”部分之后。如果注冊(cè)會(huì)計(jì)師在對(duì)財(cái)務(wù)報(bào)表出具的審計(jì)報(bào)告中履行其他報(bào)告責(zé)任，應(yīng)當(dāng)在審計(jì)報(bào)告中將其單獨(dú)作為一部分，并以“按照相關(guān)法律法規(guī) 的要求報(bào)告的事項(xiàng)”為標(biāo)題。第三十四條 如果在審計(jì)意見(jiàn)中提及的適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)不是企業(yè)會(huì)計(jì)準(zhǔn)則，而是國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則、國(guó)際公共部門會(huì)計(jì)準(zhǔn)則或者其他國(guó)家或地區(qū)的財(cái)務(wù)報(bào)告準(zhǔn)則，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)在審計(jì)意見(jiàn)段中指明國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則或國(guó)際公共部門會(huì)計(jì)準(zhǔn)則，或者財(cái)務(wù)報(bào)告準(zhǔn) 則所屬的國(guó)家或地區(qū)。第三十二
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