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注册资金验证工作是注册会计师一项责任较大的业务。主要反映在两个方面:一是风险系数大、风险率高。大量的验资业务包括新开业投入资金、增减资金变更、工商年检等均需对注册资金进行验证,而较多验资业务都是在委托人要求“限时限刻”,时间极短,而委托者又不能及时、完整地提供证据的情况下进行的,更由于注册会计师的专业水平、职业道德水准参差不齐,因此在验资中潜伏着一定数量的验资不实、质量低劣的虚假验资报告,从而埋下祸根。近年来,社会上已经揭露出来的重大经济案件中,涉及到注册会计师验证不实的问题,已经不是极个别的现象,虚假验资的发案率较高。二是验资金额大、风险大,经济赔偿损失大,承担法律责任大。北京长城事件对注册会计师行业是一个很严重的经验教训,上海、广州、浙江等地也出现过多起重大诈骗案件,利用公司进行欺诈和投机的案件时有发生,骗子一旦骗得验资报告后,凭“信用”到银行骗取贷款,注册会计师为此已受到应有的惩戒。要有效地防范验资不实,要做好如下工作:
Registered capital verification is a CPA a larger responsibility for the business. Mainly reflected in two aspects: First, the risk factor, high risk. A large number of capital verification operations, including the newly opened into the capital, change the capital changes, business inspection and so on are required to verify the registered capital, and more capital verification operations are in the principal requirements “limited time”, the time is very short, and the client And can not be timely and complete evidence provided under the circumstances, but also due to the professional level of certified public accountants, the standard of professional ethics uneven, so in the capital verification of a certain amount of false capital verification, poor quality false capital verification report to Buried curse. In recent years, the major economic cases that have been uncovered in the society have not been extremely isolated phenomena involving the verification of certified accountants. False capital verification has a high incidence rate. Second, large amount of capital verification, risk, economic loss of large losses, bear the legal responsibility. Beijing Great Wall incident is a very serious lesson to the CPA industry. There have also been many cases of major fraud in Shanghai, Guangzhou and Zhejiang. Fraud and speculation have been carried out by the companies from time to time. Once a fraudster deceives a capital verification report , With “credit” to bank fraud loans, certified public accountants have been due to this punishment. To effectively prevent false capital verification, to do the following: