關於企業驗資問題的研究
摘 要： 近年來，在社會經濟生活中不斷出現狀告會計師事務所和註冊會計師驗資不實的民事糾紛案，其中既有註冊會計師驗資取證不充分造成，也有因投資人虛報資本，惡意欺詐造成。本文從驗資業務的現狀説起，分別説明了設立驗資和變更驗資面臨的風險；從驗資業務的.固有風險高居不下，註冊會計師的職責及註冊會計師自身素質3個方面分析了出現問題的原因；進1步闡述防範措施和降低驗資風險的審計策略：首先健全業務管理制度與質量控制制度，確保驗資質量是關鍵；其次註冊會計師應嚴格出示驗資報告，並運用正確的方法對其進行更改、補充、説明；最後註冊會計師應明確自身職責。提高驗資質量，保持應有的職業謹慎，最大限度的規避風險。
關鍵詞：驗資風險；成因；審計策略； 防範
Study on Assets Exam ination
Abstract: In recent years， there are many cases of civil dispute that use the exam ination of assets implemented by the accountant office and the registered accountants disaccord with the fact in the social&economic life，which are caused by the incomplete evidence taken by the registered accountants，or the false report of the inverstors for deliberate cheat for the imporeant legal operation in the independent audit．From the begining of the acticle，it presents the situation of the capital examination service，and then separately discuss the risk of the establishment and the change of the capital examination service；It analyses the problem from the risk of the capital examination and the obligation and the qualification of the chartered accountant；Furtherly，it presents the audit strategy to guard and reduce the risk.：Fist the key is to improive the system of business management and quality-controlling so that the good quality of capital-tasting can be guaranteed； second the registered accountants should strictly show the report of capital-testing and employ correct methods to provide revision.,supplement and explanation；At last， the registered accountants should be clear about his responsibility .。Improve the quality of exam in assets，keep the due vocational cantiousness ，avoid the risk of examing assets to the largest extent。
Keywords: risk in verfication of capital；cause；audit countermeasure；precautious。
