中华人民共和国注册会计师法(11)

作者:admin

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2014-8-18 11:52

第二十一条 注册会计师执行审计业务,必须按照执业准则、规则确定的工作程序出具报告。
Article 21 The certified public accountants must, in carrying out audit services, produce audit reports in accordance with the audit procedures set in the professional standards and rules.

注册会计师执行审计业务出具报告时,不得有下列行为:
When preparing reports in the course of carrying out audit services, certified public accountants may not commit any of the following acts:

(一)明知委托人对重要事项的财务会计处理与国家有关规定相抵触,而不予指明;
(1) to refrain from pointing out while clearly knowing that the client's processing of the important items of the financial accounting contravenes the relevant provisions of the State;

(二)明知委托人的财务会计处理会直接损害报告使用人或者其他利害关系人的利益,而予以隐瞒或者作不实的报告;
(2) to conceal facts or produce an untruthful report while clearly knowing that the client's processing of the financial accounting will directly impair the interests of the users of the report or other interested parties;

(三)明知委托人的财务会计处理会导致报告使用人或者其他利害关系人产生重大误解,而不予指明;
(3) to refrain from pointing out while clearly knowing that the client's processing of the financial accounting may substantially mislead the users of the report or other interested parties; or