What Is Capital Verification Working Paper?
Capital verification work paper refers to the verification work formed by certified public accountants in the process of capital verification. Record And the relevant information obtained. Capital verification The working papers are prepared by the CPA in accordance with the relevant provisions and formed by the audited entity or the other third parties after being audited by a certified public accountant.
Capital verification work papers are generally divided into comprehensive working papers, business work papers and reference work papers.
CPA should follow the independent audit
specific
Guidelines No. sixth - "audit work paper" requirements, the preparation and management of capital verification work papers.
Certified public accountants may choose or increase or decrease all kinds of capital verification work papers and related paradigms listed in this guide according to actual needs.
The role of capital verification work papers:
1, support CPA's direct basis for issuing opinions.
2, evaluate and assess the basis of CPA's professional competency and capital verification work.
3, release the important basis of CPA's capital verification responsibility.
4, provides the foundation for the quality control and supervision of capital verification.
5, it has a reference function for future capital verification business.
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