注册会计师鉴证业务不应排斥或有收费

发布时间：2018-06-28 10:54

本文选题：鉴证业务 + 审计　；参考：《会计之友》2013年35期

【摘要】：根据现有规定,除非法律允许外,会计师事务所不得以或有收费方式提供鉴证业务,收费与否或多少不得以鉴证工作结果或实现特定目的为条件。之所以排斥或有收费,就是出于或有收费对审计公正性影响的怀疑。但是,影响审计公正性的是审计委托模式,而不是收费模式。或有收费与审计的公正性之间没有因果关系,也不相互排斥。从目前我国的经济环境看,为客观反映企业的资产状况,我们不应排斥或有收费的审计收费方式。
[Abstract]:According to existing regulations, unless permitted by law, accounting firms shall not provide authentication services on a contingent fee basis, whether or not the fees are subject to the results of the authentication work or the achievement of a specific purpose. The reason why the exclusion of contingent charges, is out of contingent charges on the impact of audit fairness doubt. However, audit fairness is affected by the audit entrustment model, not the charging model. There is no causal relationship between contingent fees and the fairness of the audit, nor is it mutually exclusive. From the current economic environment of our country, in order to objectively reflect the assets status of enterprises, we should not reject the audit charging method with contingent fees.
【作者单位】：郑州大学西亚斯国际学院商学院;
【分类号】：F233

【参考文献】