一、验资与注册会计师的验资任务验资是注册会计师依法接受委托，对被审验单位实收资本（股本）及其相关资产、负债的真实性、合法性进行审验，是我国注册会计师特有的一项重要法定业务。验资一般分为设立验资和变更验资两种基本类型。设立验资的主要目的是为了验证被审验单位 First, capital verification and certified public accountant verification capital verification is certified public accountants in accordance with the law entrusted to the unit to be inspected the paid-up capital (equity) and its related assets, liabilities of the authenticity of the legitimacy of the test is a registered accountant of our unique Important statutory business. Capital verification is generally divided into the establishment of capital verification and capital verification two basic types. The main purpose of establishing capital verification is to verify the unit under inspection