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onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="wov78nx" class="content"><p><span>需求數(shù)量：</span>0</p><p><span>價格要求：</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>高新企業(yè)認(rèn)定項目專項審計,審計</p><p><span>***更新：</span>2021-01-27 01:15:20</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="r82ypz8" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">上海弘益會計師事務(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: </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="g7kgsjt" class="page-proshow02"><p class="title">詳細說明</p><div id="f7tp7el" class="box"><p><p style="text-indent:25px">****認(rèn)定專項審計要點：1、初步業(yè)務(wù)活動(1)業(yè)務(wù)約定書2、計劃審計工作3、風(fēng)險評估4、了解內(nèi)部控制5、對研究開發(fā)費用實施的進一步審計程序（一）、控制測試（二），高新企業(yè)認(rèn)定項目專項審計、實質(zhì)性程序6、對高新技術(shù)產(chǎn)品（服務(wù)）收入實施的進一步審計程序7、專項審計報告二、高新企業(yè)應(yīng)對審計及主管部門檢查應(yīng)掌握的技巧1、建立高新收入及研發(fā)費用臺賬；2、銷售合同及相關(guān)票據(jù)的整理；3、建立和完善公司各項管理制度；4、研發(fā)費用入賬依據(jù)，高新企業(yè)認(rèn)定項目專項審計。****認(rèn)定專項審計是一項非常重要的工作，高新企業(yè)認(rèn)定項目專項審計，企業(yè)在選在代辦公司時一定要選擇嚴(yán)謹(jǐn)、專業(yè)的公司，避免后續(xù)出問題。高新審計內(nèi)容：近3年的研究費的審計，近一年的高新產(chǎn)品收入的審計等。高新企業(yè)認(rèn)定項目專項審計</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="高新企業(yè)認(rèn)定項目專項審計,審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756286894531/208702.png"></div><p style="text-indent:25px">專項審計就是針對某個方面展開的深入審查活動。****認(rèn)定專項審計，就是專項審計企業(yè)相應(yīng)條件是否符合高新企業(yè)的認(rèn)定，審計內(nèi)容主要有兩個方面：1.近3年的研究費的審計：對于企業(yè)提交申報的研發(fā)費用合理性審計，審查企業(yè)的研發(fā)費用是否達到企業(yè)經(jīng)營收入的特定比例。2.去年高新店產(chǎn)品的審計：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。這既降低了相關(guān)企業(yè)的稅負，提高了企業(yè)的積極性，同時促進了企業(yè)的優(yōu)勝劣汰，讓企業(yè)被迫參與到提升產(chǎn)品性能，形成良性循環(huán)。高新企業(yè)認(rèn)定項目專項審計高新審計促進了企業(yè)的優(yōu)勝劣汰。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="高新企業(yè)認(rèn)定項目專項審計,審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756566416016/5838689.png"></div><p style="text-indent:25px">申請高新企業(yè)時應(yīng)準(zhǔn)備哪些認(rèn)定材料？（一）****認(rèn)定申請書（二）企業(yè)營業(yè)執(zhí)照副本、稅務(wù)登記證書（復(fù)印件）。（三）經(jīng)具有資質(zhì)的會計師事務(wù)所和稅務(wù)師事務(wù)所鑒證的企業(yè)近三個會計年度研究開發(fā)費用、近一個會計年度高新技術(shù)產(chǎn)品（服務(wù)）收入專項審計報告。（四）經(jīng)具有資質(zhì)的會計師事務(wù)所和稅務(wù)師事務(wù)所鑒證的企業(yè)近三個會計年度的財務(wù)報表（含資產(chǎn)負債表、利潤及利潤分配表、現(xiàn)金流量表，實際年限不足三年的按實際經(jīng)營年限）。（五）技術(shù)創(chuàng)新活動證明材料，包括知識產(chǎn)權(quán)證書、獨占許可協(xié)議、生產(chǎn)批文，新產(chǎn)品或新技術(shù)證明（查新）材料、產(chǎn)品質(zhì)量檢驗報告，省級（含計劃單列市）以上科技計劃立項證明，以及其他相關(guān)證明材料。</p><p style="text-indent:25px">****專項審計流程是怎樣的呢？事實上，****的專項審計工作和一般的公司審計工作是差不多的，通常要經(jīng)過以下操作步驟來進行：（1）高新技術(shù)公司專項審計首先需要選擇一個靠譜的會計師事務(wù)所，然后需要進行前期溝通來確定后續(xù)****專項審計的一些細節(jié)部分，比如說審計的范圍和審計的收費情況等，如果雙方達成一致，后續(xù)工作就是針對高新技術(shù)公司專項審計簽訂業(yè)務(wù)約定書；（2）合同簽訂后，會計師事務(wù)所就會安排項目組到高新技術(shù)公司進行專項審計，這個時候****是需要配合專項審計來準(zhǔn)備相應(yīng)的資料的，因而資料清單很重要。此外，高新技術(shù)公司專項審計還需要確定好現(xiàn)場審計的具體時間。高新審計降低了相關(guān)企業(yè)的稅負，提高了企業(yè)的積極性。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="高新企業(yè)認(rèn)定項目專項審計,審計" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756166015625/8696643.png"></div><p style="text-indent:25px">高新專項審計報告：注冊會計師應(yīng)當(dāng)匯總審計測試的結(jié)果，進行更具綜合性的審計工作，如編制審計差異調(diào)整表和試算平衡表，執(zhí)行分析程序，撰寫審計總結(jié)以及完成審計工作底稿的復(fù)核等。在此基礎(chǔ)上，注冊會計師應(yīng)當(dāng)評價審計結(jié)果，在與申報企業(yè)管理層和治理層溝通后，確定應(yīng)出具專項審計報告的意見類型和措辭，進而編制并致送專項審計報告，終結(jié)審計工作。專項審計報告不應(yīng)后附整套財務(wù)報表。根據(jù)《中國注冊會計師審計準(zhǔn)則第1601號——對特殊目的審計業(yè)務(wù)出具審計報告》的規(guī)定，為避免信息使用者誤認(rèn)為對財務(wù)報表組成部分出具的審計報告與整套財務(wù)報表相關(guān)，注冊會計師不應(yīng)將整套財務(wù)報表附于專項審計報告后。專項審計就是針對某個方面展開的深入審查活動。上海研發(fā)費用專項審計排名</p><p style="text-indent:25px">高新技術(shù)公司專項審計針對的是具有高新技術(shù)的公司。高新企業(yè)認(rèn)定項目專項審計</p><p style="text-indent:25px">高新審計的注意事項：如果無法對組合銷售的一般產(chǎn)品與高新技術(shù)產(chǎn)品進行區(qū)分或一般產(chǎn)品*是高新技術(shù)產(chǎn)品的附件，則無需調(diào)整收入明細表，但就上述事項應(yīng)在專項審計報告中進行說明和披露。外購與本企業(yè)相同的高新技術(shù)產(chǎn)品銷售，其銷售收入是否可以在高新技術(shù)產(chǎn)品（服務(wù)）收入明細表中列報。審計人員應(yīng)該注意外購與本企業(yè)相同的高新技術(shù)產(chǎn)品銷售收入也是不應(yīng)列報在高新技術(shù)產(chǎn)品（服務(wù)）收入明細表中作為本企業(yè)高新技術(shù)產(chǎn)品（服務(wù)）收入。高新企業(yè)認(rèn)定項目專項審計</p><p style="text-indent:25px">上海弘益會計師事務(wù)所有限公司致力于商務(wù)服務(wù)，是一家服務(wù)型的公司。公司業(yè)務(wù)分為代理記賬，高新企業(yè)審計，審計，稅務(wù)籌劃等，目前不斷進行創(chuàng)新和服務(wù)改進，為客戶提供良好的產(chǎn)品和服務(wù)。公司秉持誠信為本的經(jīng)營理念，在商務(wù)服務(wù)深耕多年，以技術(shù)為先導(dǎo)，以自主產(chǎn)品為重點，發(fā)揮人才優(yōu)勢，打造商務(wù)服務(wù)良好品牌。弘益會計師事務(wù)所秉承“客戶為尊、服務(wù)為榮、創(chuàng)意為先、技術(shù)為實”的經(jīng)營理念，全力打造公司的重點競爭力。</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/3024730.html</p></div></div></div></div></div><div id="gy9yis3" class="page-right twoColRt"><div id="nuoppee" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div 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