35-实务公告2号管理建议书（35- practice Announcement No. 2 management proposal）.docVIP

35-实务公告2号管理建议书（35- practice Announcement No. 2 management proposal） Qu Zequan is straight. The desert is pure, and the long river falls. A spring silkworm may not stop spinning silk until death, a candles tears dry only when its burned down to ashes. A just cause enjoys abundant support., an unjust cause finds scant support. A hedge between keeps friendship green., villain. Encyclopedia of accounting and auditing independent audit Management letter Independent Audit Practice Bulletin No. second Catalog Chapter I General Provisions The second chapter, general principles The third chapter is content and format The fourth chapter: Compilation and issuing requirements The fifth chapter is the supplementary provisions Chapter I General Provisions Article 1 for the purpose of regulating the preparation and issuance of management proposals by certified public accountants in the audit of accounting statements, this announcement is formulated in accordance with the basic standards for independent auditing. Second the announcement said the management proposal, is a certified public accountant in the audit process, pay attention to the audited accounting statements cause significant misstatements or omissions of material weaknesses in internal control of written proposal. Third certified public accountants entrusted to the internal control of the special audit, and put forward management proposals, does not apply to this announcement. The second chapter, general principles Fourth public accountants in the audit process noted that the internal control of the general issues can be verbally or otherwise appropriate to the relevant person to be audited units. The fifth certified public accountant shall take note of the defects in the internal control and the communication with the audited units in the audit process and shall be recorded in the audit work papers. The major defects of the internal control mentioned in the sixth management proposals, which are noticed only by the CPA