注册会计师如何合理规避验资业务的风险

摘 要

验资业务是注册会计师的法定业务，也是较容易引起法律诉讼的高风险业务。注册会计师如何合理规避验资业务风险，提高验资质量，维持正常的验资秩序，为我国的改革开放尽中国注册会计师之责，这是我们业内人士及行业管理部门共同思考的问题。为此，笔者就新修订的“独立审计实务公告第1号——验资”，结合自己的工作实践，就合理规避验资风险抒一己之见。

关键词：验资风险；审计策略；职业谨慎；合理保证；法律意识Abstract

In recentyears, there are many cases of civil dispute that sue the exam ination of assets in-plemented by the accountant office and the registered accountants disaccord with the fact in the social & e2 conomic life, which are caused by the incomplete evidence taken by the registered accountants, or the false report of the investors for deliberate cheat. For the important legal operation in the independent audit, how to improve the quality of examining assets, keep the due vocational cautiousness, avoid the risk of exami2ning assets to the largest extent, and recognize the function of report on the verification of capital correctly and objectively, are the key problems for the accountant office to pay special attention to.
Key words: risk in verification of capital; audit countermeasure; vocational cautiousness; reasonable guarantee; legal consciousness

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