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src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756103007812/7440149.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="9gikmtq" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756103007812/7440149.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="mlspmtq" class="content"><p><span>需求數(shù)量：</span>0</p><p><span>價(jià)格要求：</span>面議</p><p><span>所在地：</span>上海市</p><p><span>包裝要求：</span><span style="color: #f30;"></span></p><p><span>產(chǎn)品關(guān)鍵詞：</span>外商投資企業(yè)項(xiàng)目專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu),審計(jì)</p><p><span>***更新：</span>2021-01-21 00:25:58</p><p><span id="click" >瀏覽次數(shù)：1次</span></p><a rel="nofollow" class="button">聯(lián)系我們</a></div></div><div id="voq3koa" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">上海弘益會(huì)計(jì)師事務(wù)所有限公司</a></p><p><span>聯(lián)系人：</span>范先生</p><p><span>郵箱: </span>hongyicpa@163.com</p><p><span>電話: </span>13801655002</p><p><span>傳真: </span>021_</p><p><span>網(wǎng)址: </span>https://www.hongyicpa.com</p><p><span>手機(jī): </span>021-58512036</p><p><span>地址: </span>浦東新區(qū)浦東大道1097弄12號11D</p><p>[當(dāng)前離線] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="cgi32lx" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="hlnkcol" class="box"><p><p style="text-indent:25px">****專項(xiàng)審計(jì)流程是怎樣的呢？事實(shí)上，****的專項(xiàng)審計(jì)工作和一般的公司審計(jì)工作是差不多的，通常要經(jīng)過以下操作步驟來進(jìn)行：（1）高新技術(shù)公司專項(xiàng)審計(jì)首先需要選擇一個(gè)靠譜的會(huì)計(jì)師事務(wù)所，然后需要進(jìn)行前期溝通來確定后續(xù)****專項(xiàng)審計(jì)的一些細(xì)節(jié)部分，比如說審計(jì)的范圍和審計(jì)的收費(fèi)情況等，如果雙方達(dá)成一致，后續(xù)工作就是針對高新技術(shù)公司專項(xiàng)審計(jì)簽訂業(yè)務(wù)約定書；（2）合同簽訂后，會(huì)計(jì)師事務(wù)所就會(huì)安排項(xiàng)目組到高新技術(shù)公司進(jìn)行專項(xiàng)審計(jì)，這個(gè)時(shí)候****是需要配合專項(xiàng)審計(jì)來準(zhǔn)備相應(yīng)的資料的，外商投資企業(yè)項(xiàng)目專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu)，因而資料清單很重要，外商投資企業(yè)項(xiàng)目專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu)，外商投資企業(yè)項(xiàng)目專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu)。此外，高新技術(shù)公司專項(xiàng)審計(jì)還需要確定好現(xiàn)場審計(jì)的具體時(shí)間。高新審計(jì)內(nèi)容：企業(yè)上一年度的高新產(chǎn)品收入是否占企業(yè)總收入的60%以上。外商投資企業(yè)項(xiàng)目專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu)</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="外商投資企業(yè)項(xiàng)目專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu),審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756103007812/7440149.png"></div><p style="text-indent:25px">高新技術(shù)產(chǎn)品（服務(wù)）收入審計(jì)關(guān)注要點(diǎn)：一般產(chǎn)品與高新技術(shù)產(chǎn)品組合銷售取得的銷售收入，高新技術(shù)產(chǎn)品（服務(wù)）收入明細(xì)表中按全額確認(rèn)為高新技術(shù)產(chǎn)品（服務(wù)）收入。收入明細(xì)表中對一般產(chǎn)品收入部分是否應(yīng)該剔除？如果需要剔除，又該如何剔除一般產(chǎn)品的銷售。審計(jì)人員對于上述情況應(yīng)區(qū)別處理。如果一般產(chǎn)品與高新技術(shù)產(chǎn)品彼此能夠**銷售，應(yīng)取得申報(bào)企業(yè)的產(chǎn)品（服務(wù)）價(jià)格目錄，按一般產(chǎn)品與高新技術(shù)產(chǎn)品銷售價(jià)格重新計(jì)算后對高新技術(shù)產(chǎn)品（服務(wù)）收入予以調(diào)整，將一般產(chǎn)品收入從高新技術(shù)產(chǎn)品（服務(wù)）收入中扣除，收入明細(xì)表按凈額列報(bào)。****專項(xiàng)審計(jì)報(bào)告價(jià)格對于企業(yè)提交申報(bào)的研發(fā)費(fèi)用合理性審計(jì)，審查企業(yè)的研發(fā)費(fèi)用是否達(dá)到企業(yè)經(jīng)營收入的特定比例。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="外商投資企業(yè)項(xiàng)目專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu),審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756286894531/208702.png"></div><p style="text-indent:25px">高新審計(jì)，應(yīng)該注意些什么？1、高度關(guān)注各月各品種高新技術(shù)產(chǎn)品(服務(wù))收入的波動(dòng)情況，分析其變動(dòng)趨勢是否正常，是否涉及重大的關(guān)聯(lián)方交易，是否符合申報(bào)企業(yè)的經(jīng)營規(guī)律(如季節(jié)性、周期性等)，查明異?，F(xiàn)象和重**動(dòng)的原因。2、高度關(guān)注主要高新技術(shù)產(chǎn)品(服務(wù))的毛利率并與上期比較，關(guān)注收入與成本是否配比，檢查是否異常，兩期之間是否存在異常波動(dòng)，如有異常波動(dòng)，應(yīng)當(dāng)查明原因。3、高度關(guān)注高新技術(shù)產(chǎn)品(服務(wù))收入的確認(rèn)方法是否與財(cái)務(wù)報(bào)表所采用的收入確認(rèn)方法一致，是否符合適用的會(huì)計(jì)準(zhǔn)則和相關(guān)會(huì)計(jì)制度的規(guī)定，前后各期是否保持一致；關(guān)注周期性、偶然性的高新技術(shù)產(chǎn)品收入是否符合既定的收入確認(rèn)原則、方法。</p><p style="text-indent:25px">****財(cái)務(wù)及專項(xiàng)審計(jì)要求：一、硬性指標(biāo)。1.總資產(chǎn)增長率、銷售增長率>0.35；總資產(chǎn)增長率＝1/2（第二年總資產(chǎn)額÷首年總資產(chǎn)額＋第三年總資產(chǎn)額÷第二年總資產(chǎn)額）－1。銷售增長率＝1/2?（第二年銷售額÷首年銷售額＋第三年銷售額÷第二年銷售額）－1；2.資產(chǎn)負(fù)債率一般不高于70%?3.近三個(gè)會(huì)計(jì)年度的研究開發(fā)費(fèi)用合理分配到企業(yè)的各個(gè)研發(fā)項(xiàng)目中。項(xiàng)目拆分的RD、PS清單。二、柔性指標(biāo)（盡可能達(dá)到）1.報(bào)表要反映出企業(yè)較好的成長性、財(cái)務(wù)的合理性和真實(shí)性；2.近三年的年度審計(jì)報(bào)告（含資產(chǎn)負(fù)債表、利潤表、現(xiàn)金流量表和報(bào)表附注），各報(bào)表要銜接好，千萬不可出現(xiàn)矛盾；3.審計(jì)人員簽字蓋章、審計(jì)單位蓋章、每頁上蓋章或蓋騎縫章；4.附審計(jì)單位營業(yè)執(zhí)照、執(zhí)業(yè)證書、注冊會(huì)計(jì)師證書（含轉(zhuǎn)當(dāng)前所記錄頁）等復(fù)印件，要求附件清晰整潔。在****認(rèn)證工作中，審查機(jī)構(gòu)會(huì)根據(jù)企業(yè)的實(shí)際情況進(jìn)行審查。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="外商投資企業(yè)項(xiàng)目專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu),審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756566416016/5838689.png"></div><p style="text-indent:25px">高新審計(jì)，****認(rèn)定專項(xiàng)審計(jì)，是指注冊會(huì)計(jì)師接受申報(bào)企業(yè)委托，專項(xiàng)審計(jì)報(bào)告。****認(rèn)定專項(xiàng)審計(jì)是目中介機(jī)構(gòu)的一項(xiàng)新業(yè)務(wù)，在判斷研究開發(fā)項(xiàng)目的性質(zhì)上存在難點(diǎn)。****認(rèn)定專項(xiàng)審計(jì)需要注冊會(huì)計(jì)師對申報(bào)企業(yè)的研究開發(fā)費(fèi)用結(jié)構(gòu)明細(xì)表和高新技術(shù)產(chǎn)品(服務(wù))收入明細(xì)表發(fā)表審計(jì)意見，而申報(bào)企業(yè)的研究開發(fā)費(fèi)用和高新技術(shù)產(chǎn)品(服務(wù))收入的發(fā)生頻率往往較高，單純實(shí)施實(shí)質(zhì)測試難以為專項(xiàng)審計(jì)意見提供充分適當(dāng)?shù)膶徲?jì)證據(jù)，因而，注冊會(huì)計(jì)師對申報(bào)企業(yè)內(nèi)部控制的了解和測試就成為降低審計(jì)風(fēng)險(xiǎn)的重要方法。高新審計(jì)讓企業(yè)被迫參與到提升產(chǎn)品性能，形成良性循環(huán)。****專項(xiàng)審計(jì)報(bào)告價(jià)格</p><p style="text-indent:25px">****為進(jìn)一步申報(bào)科技小巨人提供必要條件，爭取更多政策扶持；外商投資企業(yè)項(xiàng)目專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu)</p><p style="text-indent:25px">****認(rèn)定專項(xiàng)審計(jì)：由于****資格自頒發(fā)證書之日起有效期為三年，期滿**個(gè)月內(nèi)企業(yè)應(yīng)提出復(fù)審申請，不提出復(fù)審申請或復(fù)審不合格的，其****資格到期自動(dòng)失效。凡擬向有關(guān)部門申請知進(jìn)行****認(rèn)定的企業(yè)，均需要進(jìn)行****認(rèn)定專項(xiàng)審計(jì)。所以凡擬向有關(guān)部門申請進(jìn)行****復(fù)審的企業(yè)，均需要進(jìn)行****認(rèn)定專項(xiàng)審計(jì)道。經(jīng)具有資質(zhì)的中介機(jī)構(gòu)出具的企業(yè)近三個(gè)會(huì)計(jì)年度研究開發(fā)費(fèi)用和近一個(gè)會(huì)計(jì)年度高新技術(shù)產(chǎn)品（服務(wù)）收入專項(xiàng)審計(jì)或鑒證報(bào)告，并附研究開發(fā)活動(dòng)說明材料經(jīng)具有資質(zhì)的中介機(jī)構(gòu)鑒證的企業(yè)近三個(gè)會(huì)計(jì)年度的財(cái)務(wù)會(huì)計(jì)報(bào)告（包括會(huì)計(jì)報(bào)表、會(huì)計(jì)報(bào)表附注和財(cái)務(wù)情況說明書，近三個(gè)會(huì)計(jì)年度企業(yè)所得稅年度納稅申報(bào)表。外商投資企業(yè)項(xiàng)目專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu)</p><p style="text-indent:25px">上海弘益會(huì)計(jì)師事務(wù)所有限公司總部位于浦東大道1097弄12號11D，是一家審查企業(yè)會(huì)計(jì)報(bào)表，出具審計(jì)報(bào)告；驗(yàn)證企業(yè)資本，出具驗(yàn)資報(bào)告；辦理企業(yè)合并、分立、清算事宜中的審計(jì)業(yè)務(wù)，出具有關(guān)報(bào)告；基本建設(shè)年度財(cái)務(wù)決算審計(jì)，****認(rèn)定審計(jì)，代理記帳，會(huì)計(jì)咨詢，稅務(wù)咨詢，管理咨詢，會(huì)計(jì)培訓(xùn)。的公司。弘益會(huì)計(jì)師事務(wù)所擁有一支經(jīng)驗(yàn)豐富、技術(shù)創(chuàng)新的專業(yè)研發(fā)團(tuán)隊(duì)，以高度的專注和執(zhí)著為客戶提供代理記賬，高新企業(yè)審計(jì)，審計(jì)，稅務(wù)籌劃。弘益會(huì)計(jì)師事務(wù)所始終以本分踏實(shí)的精神和必勝的信念，影響并帶動(dòng)團(tuán)隊(duì)取得成功。弘益會(huì)計(jì)師事務(wù)所始終關(guān)注自身，在風(fēng)云變化的時(shí)代，對自身的建設(shè)毫不懈怠，高度的專注與執(zhí)著使弘益會(huì)計(jì)師事務(wù)所在行業(yè)的從容而自信。</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/2934137.html</p></div></div></div></div></div><div id="yczbsz8" class="page-right twoColRt"><div id="h22apq7" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="t8jgik7" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img 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