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誠(chéng)信為本上海弘益會(huì)計(jì)師事務(wù)所供應(yīng)</p><div id="lfxfh2i" class="leftbox clearfix"><h1>專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu) 誠(chéng)信為本上海弘益會(huì)計(jì)師事務(wù)所供應(yīng)</h1><div id="etqskwd" class="proBig"><div id="8avs33g" class="bigimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756216298828/1284969.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div><div id="l228j28" class="smallimg"><div><p class="pic"><img src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756216298828/1284969.png" class="vcenter" onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="eyaxubd" 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>專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu),審計(jì)</p><p><span>***更新：</span>2021-02-07 02:16:29</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="u7wdf2x" 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(hào)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="purtv23" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="l2gipwi" class="box"><p><p style="text-indent:25px">****認(rèn)定專項(xiàng)審計(jì)研究開發(fā)費(fèi)用范圍、歸集、分?jǐn)偡椒皩徍艘c(diǎn)：直接投入。（一）范圍：企業(yè)為實(shí)施研發(fā)項(xiàng)目而購買的原材料等相關(guān)支出。如：水和燃料（包括煤氣和電）使用費(fèi)等；用于中間試驗(yàn)和產(chǎn)品試制達(dá)不到固定資產(chǎn)標(biāo)準(zhǔn)的模具、樣品、樣機(jī)及一般測(cè)試手段購置費(fèi)、試制產(chǎn)品的檢驗(yàn)費(fèi)等；用于研究開發(fā)活動(dòng)的儀器設(shè)備的簡(jiǎn)單維護(hù)費(fèi)；以經(jīng)營(yíng)租賃方式租入的固定支出發(fā)生的租賃費(fèi)等。（二）歸集和分?jǐn)偡椒ǎ阂话銥橹苯佑?jì)入，對(duì)動(dòng)力費(fèi)用、共同使用的模具、樣品、樣機(jī)、及一般測(cè)試手段購置費(fèi)等按各研發(fā)項(xiàng)目使用的工作量等可行方法計(jì)算后計(jì)入。（三）審核要點(diǎn)：檢查管理費(fèi)用，專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu)、原材料明細(xì)賬、原材料購入、發(fā)出、結(jié)存明細(xì)表、相關(guān)費(fèi)用分配表等，確認(rèn)其結(jié)轉(zhuǎn)研發(fā)費(fèi)用的合理性及金額的準(zhǔn)確性。四）對(duì)于直接購入的能源，專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu)、材料則檢查購入的發(fā)票，專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu)、運(yùn)輸單據(jù)、入庫單、領(lǐng)料單等，確認(rèn)其真實(shí)性及與研發(fā)項(xiàng)目的相關(guān)性。高新技術(shù)公司專項(xiàng)審計(jì)需要確定好現(xiàn)場(chǎng)審計(jì)的具體時(shí)間。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="專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu),審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756216298828/1284969.png"></div><p style="text-indent:25px">高新專項(xiàng)審計(jì)報(bào)告必須加蓋騎縫章或每頁加蓋審訖章，同時(shí)專項(xiàng)審計(jì)報(bào)告的附表亦應(yīng)加蓋中介機(jī)構(gòu)審訖章。專項(xiàng)審計(jì)報(bào)告要求審計(jì)以下內(nèi)容：(一)近一個(gè)會(huì)計(jì)年度高新技術(shù)產(chǎn)品(服務(wù))收入1. 高新技術(shù)產(chǎn)品(服務(wù))收入及其分項(xiàng)明細(xì)(見附表1);2. 技術(shù)性收入及其分項(xiàng)明細(xì)(包括：技術(shù)轉(zhuǎn)讓收入、技術(shù)承包收入、技術(shù)服務(wù)收入、接受委托科研收入等)(見附表1);3. 高新技術(shù)產(chǎn)品(服務(wù))收入與技術(shù)性收入之和;4. 高新技術(shù)產(chǎn)品(服務(wù))收入與技術(shù)性收入之和占企業(yè)當(dāng)年總收入的比例。外資企業(yè)經(jīng)濟(jì)責(zé)任審計(jì)收費(fèi)標(biāo)準(zhǔn)****上市的便利條件，上市后企業(yè)可進(jìn)一步獲得稅收減免優(yōu)惠政策；</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu),審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756614287109/181455.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(shì)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(yíng)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">對(duì)高新企業(yè)年度財(cái)務(wù)報(bào)表審計(jì)報(bào)告的特殊考慮：（一）注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)考慮在實(shí)施年度財(cái)務(wù)報(bào)表審計(jì)時(shí)與研究開發(fā)費(fèi)用結(jié)構(gòu)明細(xì)表審計(jì)有關(guān)的審計(jì)結(jié)論，關(guān)注年度財(cái)務(wù)報(bào)表審計(jì)報(bào)告的類型，是否存在與申報(bào)企業(yè)研究開發(fā)費(fèi)用、高新技術(shù)產(chǎn)品（服務(wù)）收入相關(guān)的非標(biāo)準(zhǔn)審計(jì)報(bào)告的情況，并考慮其對(duì)本專項(xiàng)審計(jì)業(yè)務(wù)及審計(jì)意見的影響。（二）如果已對(duì)整套財(cái)務(wù)報(bào)表出具否定意見或無法表示意見的審計(jì)報(bào)告，只有在企業(yè)年度研究開發(fā)費(fèi)用和高新技術(shù)產(chǎn)品（服務(wù)）收入并不構(gòu)成財(cái)務(wù)報(bào)表的主要部分時(shí)，注冊(cè)會(huì)計(jì)師才可以對(duì)其出具專項(xiàng)審計(jì)報(bào)告。否則，會(huì)對(duì)整套財(cái)務(wù)報(bào)表的審計(jì)報(bào)告產(chǎn)生影響。****的審計(jì)，應(yīng)該注意些什么？</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu),審計(jì)" src="https://tyunfile.71360.com/UploadFile/shanghaihy/637370756535517578/79978.png"></div><p style="text-indent:25px">高新審計(jì)包括年度審計(jì)和專項(xiàng)審計(jì)兩大類，共計(jì)5份：1.近三年財(cái)稅審計(jì)報(bào)告(3份)。即對(duì)企業(yè)近三個(gè)會(huì)計(jì)年度財(cái)務(wù)狀況進(jìn)行審計(jì)，如歷史年度已有符合條件的年審報(bào)告，申請(qǐng)高新時(shí)各提供一份正本即可，無需重新審計(jì)。例外：實(shí)際經(jīng)營(yíng)不滿三年的企業(yè)可按實(shí)際經(jīng)營(yíng)年限提供。2.近一年高新收入專項(xiàng)審計(jì)(1份)。對(duì)企業(yè)近一個(gè)會(huì)計(jì)年度的高新技術(shù)產(chǎn)品收入、高新技術(shù)服務(wù)收入明細(xì)進(jìn)行審計(jì)，并出具專項(xiàng)審計(jì)報(bào)告。3.近三年研發(fā)費(fèi)用專項(xiàng)審計(jì)(1份)。對(duì)企業(yè)近三個(gè)會(huì)計(jì)年度的研發(fā)費(fèi)用明細(xì)、結(jié)構(gòu)進(jìn)行審計(jì)，并出具專項(xiàng)審計(jì)報(bào)告。高新專項(xiàng)審計(jì)報(bào)告必須加蓋相關(guān)的章。外資企業(yè)經(jīng)濟(jì)責(zé)任審計(jì)收費(fèi)標(biāo)準(zhǔn)</p><p style="text-indent:25px">凡擬向有關(guān)部門申請(qǐng)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)。專項(xiàng)審計(jì)服務(wù)機(jī)構(gòu)</p><p style="text-indent:25px">****專項(xiàng)審計(jì)流程：現(xiàn)場(chǎng)審計(jì)階段需要處理的事情復(fù)雜而繁瑣，各種數(shù)據(jù)審查和溝通會(huì)議也必定很麻煩。但是等到這些都處理完畢并針對(duì)審計(jì)情況形成審計(jì)報(bào)告時(shí)，審計(jì)工作就會(huì)變得簡(jiǎn)單一些，這時(shí)只需在初稿形成之后與被審****進(jìn)行意見溝通。出具正式審計(jì)報(bào)告：事實(shí)上，****專項(xiàng)審計(jì)是一項(xiàng)專業(yè)且復(fù)雜的操作，而且需提供的資料清單也非常繁多。企業(yè)在進(jìn)行高新技術(shù)公司專項(xiàng)審計(jì)之前是需要參考一下市場(chǎng)的審計(jì)費(fèi)用標(biāo)準(zhǔn)的，這樣才能做出性價(jià)比較高的選擇。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)所有限公司主要經(jīng)營(yíng)范圍是商務(wù)服務(wù)，擁有一支專業(yè)技術(shù)團(tuán)隊(duì)和良好的市場(chǎng)口碑。公司業(yè)務(wù)涵蓋代理記賬，高新企業(yè)審計(jì)，審計(jì)，稅務(wù)籌劃等，價(jià)格合理，品質(zhì)有保證。公司從事商務(wù)服務(wù)多年，有著創(chuàng)新的設(shè)計(jì)、強(qiáng)大的技術(shù)，還有一批**的專業(yè)化的隊(duì)伍，確保為客戶提供良好的產(chǎn)品及服務(wù)。弘益會(huì)計(jì)師事務(wù)所立足于全國(guó)市場(chǎng)，依托強(qiáng)大的研發(fā)實(shí)力，融合前沿的技術(shù)理念，飛快響應(yīng)客戶的變化需求。</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/3198729.html</p></div></div></div></div></div><div id="8bdvxel" 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