高新技术企业认定专项审计业务运用职业判断若干问题探讨

发布时间：2018-05-16 23:33

本文选题：审计业务 + 会计师　；参考：《中国注册会计师》2017年12期

【摘要】：正会计师事务所及注册会计师受托办理高新技术企业认定专项审计业务,由于被审计单位委托审计的技术研究开发费用与高新技术产品(服务)收入在合规性、真实性、相关性界定方面存在不确定性,需要注册会计师运用职业判断作出决策。在高新技术企业认定专项审计业务过程中,对不确定事项运用职业判断能力,是会计师事务所及注册会计师从事高新技术企业认定专项审计业务专业胜任能力的
[Abstract]:Due to the conformity and authenticity of the technical research and development expenses entrusted by the audited unit and the income of the high-tech products (services), the accounting firm and the certified public accountant are entrusted to handle the special audit business of high-tech enterprises. There is uncertainty in the definition of correlation, which requires CPA to use professional judgment to make decision. In the process of identifying special audit business in high-tech enterprises, the application of professional judgment ability to uncertain matters is the competence of accounting firms and certified public accountants engaged in the specialized audit business of high-tech enterprises.
【作者单位】：浙江正信永浩联合会计师事务所(普通合伙);
【分类号】：F239.4;F276.44

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