中华人民共和国注册会计师法(8)

作者:admin

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2014-8-14 11:48

第三章 业务范围和规则
CHAPTER III BUSINESS SCOPE AND RULES

第十四条 注册会计师承办下列审计业务:
Article 14 Certified public accountants shall undertake the following audit services:

(一)审查企业会计报表,出具审计报告;
(1) examining the accounting statements of enterprises and producing audit reports;

(二)验证企业资本,出具验资报告;
(2) verifying the capital of enterprises and producing capital verification reports;

(三)办理企业合并、分立、清算事宜中的审计业务,出具有关的报告;
(3) dealing with audit services in matters of merger, division or liquidation of enterprises and producing the relevant reports; and

(四)法律、行政法规规定的其他审计业务。
(4) other audit services stipulated by relevant laws and administrative rules and regulations.