鉴定业务（Identification of business）.docVIP

鉴定业务（Identification of business） Attestation object (1) the object of attestation is the content of the object of authentication. Specific authentication business type, identification object, information authentication object A. financial statements, audits, financial statements, financial position, results of operations and cash flows B. capital verification, registered capital details or change of capital details, the investor duly and legally invested in place C. internal control audit, enterprise internal control system or process, internal control effectiveness evaluation report The effectiveness of enterprise internal control operation and the effectiveness of enterprise internal control operation (2) characterized by qualitative or quantitative, objective or subjective, historical or predictive, point of time, or period. (3) the conditions that an appropriate witness should have: A. authentication objects can be identified; B. different organizations or personnel are reasonably consistent with the results of the evaluation or measurement of certified objects according to established standards; (CPA and the audited units determine the time of income is different, the formation of misstatement) C. certified public accountants are able to collect information related to the object of identification and obtain sufficient and appropriate evidence to support their appropriate assurance conclusions. (4) the judgment of the object of the identification is not at that time A. inappropriate identification may mislead prospective users. If the certified public accountant finds the object of identification inappropriate after undertaking the business, it shall make a report on its significance and extent and issue a reservation or a negative conclusion. B. inappropriate identification may also result in limited scope of work. If the certified public accountant finds the object of identification inappropriate after undertaking the business, he shall issue a report on the e