ag真人

監管動態

廣東省注冊會計師協會關于會計師事務所從事高新技術企業認定專項審計的風險提示函

粵注協〔2020〕10號
來源:作者: 發布時間:2020年01月31日 瀏覽: 次 字體:

gehuijishishiwusuo:

jinnianlai,keji、shenjidengbumenzaikaizhangaoxinjishuqiyerendingshenhe、gaoxinjishuqiyezhuanxiangfuchizijinhechaguochengzhong,faxianbingtongbaolebufenhuijishishiwusuocongshigaoxinjishuqiyerendingshenjiyewuzhongcunzaishenbaocailiaozaojia、zhenshixingcunyi、shujupianchaguodadengwenti。jianci,weitigaohuijishishiwusuocongshigaoxinjishuqiyerendingzhuanxiangshenjizhiliang,kongzhiyewufengxian,guangdongshengzhucehuijishixiehuitishiruxia。

風險提示1:會計師事務所不得既為企業編制研發費用輔助賬,又出具高新技術企業認定專項審計報告

ag真人《zhongguozhucehuijishizhiyedaodeshouzedi1hao——zhiyedaodejibenyuanze》disantiaoguiding:“zhucehuijishiyingdangzunxunchengxin、keguanhegongzhengyuanze,zaizhixingshenjiheshenyueyewuyijiqitajianzhengyewushibaochidulixing”,dishitiaoguiding:“zhucehuijishizhixingshenjiheshenyueyewuyijiqitajianzhengyewushi,yingdangcongshizhishanghexingshishangbaochidulixing,budeyinrenhelihaiguanxiyingxiangqikeguanxing”。

zhucehuijishijiweiqiyebianzhiyanfafeiyongfuzhuzhang,youchujugaoxinjishuqiyerendingyanfafeiyongzhuanxiangshenjibaogao,jiweitongyikehutongshitigongshenjifuwuyuhuijifuwu,kenengdaozhizhucehuijishijiangdishenzhishiquyingyoudezhiyejinshen。huijifuwujiangshizhucehuijishichengweikehuguanliguwendejiaose,shizhucehuijishishizhishanghexingshishangshiquledulixing。

yinci,weilezunshouzhiyedaodeshouzexiangguanguiding,baochidulixing,shiwusuobudejiweiqiyebianzhiyanfafeiyongfuzhuzhang,youchujugaoxinjishuqiyerendingzhuanxiangshenjibaogao。

風險提示2:針對高新技術企業認定專項審計業務特點,報告的使用方并不接受保留意見的報告以及部分判斷受限的說明,事務所承接業務及出具報告時應尤為謹慎

《zhongguozhucehuijishishenjizhunzedi1211hao——tongguolejiebeishenjidanweijiqihuanjingshibiehepingguzhongdacuobaofengxian》dibatiaoguiding:“zhucehuijishiyingdangshishifengxianpingguchengxu,weishibiehepinggucaiwubaobiaocengciherendingcengcidezhongdacuobaofengxiantigongjichu”,dijiutiaoguiding:“fengxianpingguchengxuyingdangbaokuo:(yi)xunwenguanlicengyijibeishenjidanweineibuqitarenyuan;(er)fenxichengxu;(san)guanchahejiancha”。

ag真人yewuchengjieshi,dangzhucehuijishiyihuozhibunenggenjuxuyaochayueweituorendexiangguanhuijiziliaohewenjian,chakanweituorendeyewuxianchanghesheshideng,zeyingpinggushenjichengxushifoushizhishouxian,tongguoyubeishendanweigoutong,ruguocunzaiyixiaqingkuangyinggaoduguanzhushenjifengxian:

ag真人(1)qiyeyongyoudejishubuzaigaoxinlingyusanjimingximuluzhong;

ag真人(2)tongguoxunwenyanfafuzerenfaxianjinsannianyanfahuodongweiliuxiajihua、zhixinghejieguodejilu;

ag真人(3)tongguoxunwencaiwurenyuanfaxianjinliangnianjijinsannianshuiwushenbaoxitongzhongyanfafeiyonghegaoxinshourujunwei0;

ag真人(4)tongguoxunwencaiwurenyuanjinliangnianjijinsanniancaiwuzhangjibaobiaoyanfafeiyongjunwei0;

(5)beishenjidanweiyanfarenyuanwuyanfaxiangguandezhuanyexueli,huoyanfarenyuanpingjungongzipianlihelishuipingdengyichangqingkuang;

(6)quefabiyaodeyanfachangdijiyanfashebei、jingzichanjiliudongzijinmingxianbuzudeng。

ag真人zaishenjiguochengzhongjiwanchengjieduan,dangzhucehuijishishenjiguochengzhongfaxianhuijibaogaoxinxibushi;huoshenjidiaozhenghoubunengdadaogaoxinqiyerendingdexiangguanyaoqiu;huoweituorenshiyiqizuobushihuobudangzhengmingde;weituorenguyibutigongyouguanhuijiziliaohewenjiande;huoweituorenyouqitabuheliyaoqiude,zhucehuijishiyingdangpinggufengxianyiquebaobuweifan《zhucehuijishifa》diershitiaojidiershiyitiaozhiguiding。

風險提示3:注冊會計師應特別關注財務報表與納稅申報表中研發費用存在重大差異時可能導致的審計風險

《gaoxinjishuqiyerendingzhuanxiangshenjizhiyin》disanzhang“jihuashenjigongzuo”zhong,duizhucehuijishizaiquedingzhongyaoxingshuipingshihuanyingdangkaolvzhuanxiangshenjideteshuyaoqiu,baokuo:“yingaoxinjishuqiyerendingzhuanxiangshenjishejijiaoduodekexuejishuyinsu,bingqieshenbaoqiyeguanlicengcunzaihuodegaoxinjishuqiyezigeyijiangdishuiwudedongji,suoyizhucehuijishiyingdangduishenbaoqiyeguanlicengduigaoxinjishuyanjiukaifafeiyongyugaoxinjishuchanpin(fuwu)shourudefasheng、jiezhi、fenleiderendingyuyichongfenguanzhu”。

zaijihuaheshishigaoxinjishuqiyerendingzhuanxiangshenjigongzuoshi,zhucehuijishiyingdangbaochizhiyehuaiyitaidu,chongfenkaolvkenengcunzaidedaozhishenbaoqiyeyanjiukaifafeiyongjiegoumingxibiaohegaoxinjishuchanpin(fuwu)shourumingxibiaofashengzhongdacuobaodeqingxing。zhucehuijishiyingdangfenxishenbaoqiyeyanjiukaifafeiyonghegaoxinjishuchanpin(fuwu)shouruhesuanshisuoquedingdehuijizhengceyubianzhicaiwubaobiaoshisuoquedingdehuijizhengceshifouyizhi。

qiyeyanfafeiyongjiegoumingxibiaozhongguijideyanfafeiyong,huijikemufanweibaokuoshengchanchengben、zhizaofeiyong、xiaoshoufeiyongdeng,qieyunashuishenbaobiao“qijianfeiyongmingxibiao”、“jiajikouchumingxibiao”、“gaoxinjishuqiyeshuishouyouhuimingxibiao”dengsuoliezhangzaijinechayijiaoda,qiyeduiyanfafeiyongdebaobiaorendingbiaozhunbutongyi,zhucehuijishiruzaiweinengqiadangjiedingyanjiukaifafeiyongjiegoumingxibiaoshifouzaishiyongdehuijizhunzehexiangguanhuijizhidukuangjiaxiabianzhideqingkuangxia,chujuwubaoliuyijianbaogao,cunzaijidashenjifengxian。

yinci,zhucehuijishiyingdangyizhiyehuaiyitaidupingjiasuohuoquzhengjudeyouxiaoxing,bingduixianghumaodundezhengju,yijiyinqiduiwenjianjiluhuoguanlicenghezhilicengtigongxinxidekekaoxingchanshenghuaiyidezhengjubaochijingjue。

風險提示4:注冊會計師應獲取并認真檢查研發項目立項、結題等資料,并關注可能存在的重大錯報風險

《gaoxinjishuqiyerendingzhuanxiangshenjizhiyin》diliuzhang“duiyanjiukaifafeiyongshishidejinyibushenjichengxu”zhongduizhixingshizhixingchengxutichuyixiayaoqiu:“jianchayanjiukaifafeiyongjiegoumingxibiaozhongliebaodeyanjiukaifaxiangmushifoufuhe《gaoxinjishuqiyerendingguanligongzuozhiyin》dexiangguanguiding,baokuo:

(1)huoqushenbaoqiyeandanyixiangmutianbaodeqiyeyanjiukaifaxiangmuqingkuangbiao,bingqudegeyanjiukaifaxiangmudeyouguanlixiangpifu,rudongshihuihuoleisiquanlijigoudejueyi、zhengfuyouguanzhuguanbumendelixiangjihuahuopifudeng;

(2)qudegexiangyanjiukaifaxiangmudeshishifangan、jieduanxingbaogaohuogongzuozongjie、yanshoubaogaohuozhengfuyouguanzhuguanbumendepifudeng;

(3)guanzhugexiangyanjiukaifaxiangmushifoushuyuchangguixingshengjihuoduimouxiangkeyanchengguodezhijieyingyong,biyaoshi,liyongzhuanjiadegongzuo”。

weiquedingbeishendanweiyanjiukaifaxiangmufuhe《gaoxinjishuqiyerendingguanligongzuozhiyin》dexiangguanguiding,zhucehuijishiyingdanganzhao《gaoxinjishuqiyerendingzhuanxiangshenjizhiyin》shangshuyaoqiuhuoqubingjianchayanfaxiangmulixiang、jietidengziliao。

xuyaotebiezhichudeshi,ruweihuoqubingjianchayanfaxiangmulixiangziliao,rongyichuxianjiangweilieruxiangmulixiangjihuadexiangmuderenyuanrengongfeiyong,jibufuhe《gaoxinjishuqiyerendingguanligongzuozhiyin》guidingdefeiyong,lieruyanfafeiyongdeqingkuang,zaochengzhongdacuobao,zhucehuijishiyingyuyitebieguanzhu。

風險提示5:注冊會計師應特別關注研發費用發生額與研發項目內容之間的相關性、合理性

《gaoxinjishuqiyerendingzhuanxiangshenjizhiyin》diliuzhang“duiyanjiukaifafeiyongshishidejinyibushenjichengxu”zhongduizhixingshizhixingchengxutichuyixiayaoqiu:“genjushijiqingkuang,shishixialieshizhixingfenxichengxu:

(1)jianggexiangyanjiukaifaxiangmudeyanjiukaifafeiyongxiangmu(kemu)jinxingjiegouxingfenxi,panduanqihelixing,zuochuxiangyingjilu;

(2)jianggexiangyanjiukaifaxiangmudeyanjiukaifafeiyongdeshijijineyuyusuanjinejinxingbijiao,bingjiluchayideyuanyin”。

jiyugaoxinjishuqiyerendingzhuanxiangshenjidemude,zhucehuijishishenjishi,yingdangzhongdianguanzhuyanjiukaifafeiyongjiegoumingxibiaozhongliebaodeyanjiukaifaxiangmu、yanjiukaifafeiyongshifoufuhe《gaoxinjishuqiyerendingguanligongzuozhiyin》dexiangguanguiding,shenbaoqiyeshifoucunzaijiangqitafeiyongliebaoweiyanjiukaifafeiyongdecuobaofengxian。guanzhuyanfafeiyongfashengeyuyanfaxiangmuneirongzhijiandexiangguanxing、helixingyouzhuyuzhucehuijishipanduanshifoujiangyuyanfaxiangmu、yanfagongzuowuguandefeiyonglieweiyanfafeiyong,jiyanfafeiyongjinemingxianpianda,chaochuyanfagongzuoxuyaoqingkuangxiashifoucunzaiwubifengxian。

yinci,zhucehuijishiyingdanganzhao《gaoxinjishuqiyerendingzhuanxiangshenjizhiyin》yaoqiu,guanzhuyanfafeiyongfashengeyuyanfaxiangmuneirongzhijiandexiangguanxing、helixingbingshishishizhixingfenxichengxu。

風險提示6:注冊會計師應在審計期間認真審核企業獲取高新收入相關知識產權證書等資料,關注企業獲取相關證書與確認產品高新收入的關聯性

ag真人《zhongguozhucehuijishishenjizhunzedi1501hao——duicaiwubaobiaoxingchengshenjiyijianhechujushenjibaogao》disishiertiaoguiding:“shenjibaogaoribuyingzaoyuzhucehuijishihuoquchongfen、shidangdeshenjizhengju,bingzaicijichushangduicaiwubaobiaoxingchengshenjiyijianderiqi”。

ag真人《gaoxinjishuqiyerendingzhuanxiangshenjizhiyin》diqizhang“duigaoxinjishuchanpin(fuwu)shourushishidejinyibushenjichengxu”zhongduichanpinshourushizhixingchengxutichuyixiayaoqiu:“qudezhishichanquanzhengshu(baokuofaming、shiyongxinxing、waiguanshejidengdezhuanlizhengshu,ruanjianzhuzuoquanzhengshu)huoduzhanxukehetong、shengchanpiwen、xinchanpinhuoxinjishuzhengming、chanpinzhiliangjianyanbaogao、shengjiyishangkejijihualixiangzhengmingyijiqitaxiangguanzhengmingcailiao,jianchachanpinshourushifoushuyu《guojiazhongdianzhichidegaoxinjishulingyu》guidinglingyudechanpinshixiandeshouru,biyaoshi,yingdangliyongzhuanjiadegongzuo”。

ag真人qiyezhuyaochanpinyongyouzaijishushangfahuihexinzhichizuoyongdezhishichanquandesuoyouquanshizhucehuijishiquerengaoxinshourusuoyingdanghuoqudebiyaoshenjizhengju,shiwuzhongfaxiancunzaiqiyehuoqudexiangguanzhishichanquanzhengshuriqiwanyushenjibaogaoriqi,huoshenbaoqiyedezhishichanquanzhengshushizaishenbaoriqishaoqianyipihuozhetongyitianqudedewenti。qiyeyongyouzaijishushangfahuihexinzhichizuoyongdezhishichanquanzhengshushijianwanyushenjibaogaoriqibiaomingzhucehuijishiweinengzaishenjibaogaoriqianhuoquchongfen、shidangdeshenjizhengju。shenbaoqiyedezhishichanquanzhengshuzaishenbaoriqishaoqianyipihuozhetongyitianqude,bufuhechixutourubingzhubuzhuanhuaguilv。

yinci,zhucehuijishiyingdangzunshoushenjizhunzexiangguanguiding,zaihuoquchongfen、shidangdeshenjizhengjujichushangxingchengshenjiyijianhechujushenjibaogao。zhucehuijishizaishenheqiyegaoxinjishuchanpin(fuwu)shourudejinedetongshi,yingchongfenguanzhuduiqiyequdeshangshushourufahuihexinzhichizuoyongdejishushuyu《guojiazhongdianzhichidegaoxinjishulingyu》guidingdefanweijiqixiangguanzuozhengcailiao,biyaoshi,liyongzhuanjiadegongzuo。

風險提示7:注冊會計師應特別關注企業對其主要產品(服務)的核心技術擁有知識產權所有權的政策要求可能對高新產品(服務)收入審計意見的影響

ag真人《gaoxinjishuqiyerendingguanlibanfa》dishiyitiaoguiding:“rendingweigaoxinjishuqiyexutongshimanzuyixiatiaojian:qiyetongguozizhuyanfa、shourang、shouzeng、binggoudengfangshi,huodeduiqizhuyaochanpin(fuwu)zaijishushangfahuihexinzhichizuoyongdezhishichanquandesuoyouquan”,zhuyaochanpin(fuwu)dedingyishi“gaoxinjishuchanpin(fuwu)zhong,yongyouzaijishushangfahuihexinzhichizuoyongdezhishichanquandesuoyouquan,qieshouruzhihezaiqiyetongqigaoxinjishuchanpin(fuwu)shouruzhongchaoguo50%dechanpin(fuwu)”。

ag真人zhucehuijishiduimouyiniandudegaoxinjishuchanpin(fuwu)shourujinxiangshenjishi,yingguanzhuqiyeshifouduiqizhuyaochanpin(fuwu)dehexinjishuyongyouzhishichanquansuoyouquan,ruguojingshenjirendingdegaoxinjishuchanpin(fuwu)shouruzhong,shouruzhihezaiqiyetongqigaoxinjishuchanpin(fuwu)shouruzhongchaoguo50%dechanpin(fuwu)bujuyouzhishichanquansuoyouquan,zeqiyekenengbufuhe《gaoxinjishuqiyerendingguanlibanfa》guidingdeshangshutiaojian,bunengbeirendingweigaoxinjishuqiye。《gaoxinjishuqiyerendingzhuanxiangshenjizhiyin》qiangdiao,zhucehuijishiyingdangyunyongzhiyepanduan,quedingshibiedefengxianzhongxuyaotebiekaolvdezhongdacuobaofengxian。zaiquedingfengxiandexingzhishi,zhucehuijishiyingdangkaolvxialieshixiang,rushenbaoqiyeguanlicengkenengcunzaiweileshenqinggaoxinjishuqiyezigeyixiangshoushuishouyouhuizhengcededongji,daozhigaoxinjishuyanjiukaifafeiyongzhichuyugaoxinjishuchanpin(fuwu)shourucunzaizhongdacuobaofengxian。

guangdongshengzhucehuijishixiehui

2020nian1yue23ri

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