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我国财政部、证监会、国资委对部分企业的审计师定期轮换有明确要求。如2010年财政部发布的《金融企业选聘会计师事务所招标管理办法(试行)》提出双重轮换制,要求国有金融企业必须每3年通过招标等方式重新选择负责审计的会计师事务所,连续聘用同一会计师事务所原则上不得超过5年,签字注册会计师连续承担同一金融企业审计业务不超过5年。2012年财政部、国资委发布的《关于会计师事务所承担中央企业财务决算审计有关问题的通知》规定,会计师事务所连续承担同一家中央企业财务决算审计业务应不超过5年;特殊情况下
China’s Ministry of Finance, China Securities Regulatory Commission and SASAC have definite requirements on the periodic rotation of auditors of some enterprises. For example, the Measures for Bidding of Certified Public Accountants Engaged in Financial Enterprises (Trial) issued by the Ministry of Finance in 2010 put forward a double-shift system that requires state-owned financial enterprises to reselect accounting firms responsible for auditing every three years through bidding, In principle, the same accounting firm shall not exceed 5 years and the certified public accountant shall continuously undertake the auditing business of the same financial enterprise for not more than 5 years. In 2012, the Notice on Auditing Accounting Fulfillment of Financial Results of Central Enterprises by Accounting Firms promulgated by the Ministry of Finance and SASAC in 2012 stipulated that accounting firms should continuously assume the audit of the financial accounts of the same central enterprise for no more than 5 years. In special cases