重庆注协:关于重庆市会计师事务所、评估机构2020年度业务备案情况的通报
各会计师事务所、评估机构、外地在渝分支机构:
2020年度各执业机构业务数据报备工作已完成,现将有关情况通报如下:
一、2020年度业务备案总体情况
2020年度会计师事务所备案审计项目43,505个,比上年同期增长了19.75%;备案验资项目1,240个,比上年同期增长7.36%;评估机构备案评估项目5,200个,与上年同期基本持平。业务数量与前两年同比趋势如下图所示:
![](data:image/png;base64,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)
二、2020年度业务备案分类情况
1、会计师事务所备案审计项目43,505个,审计资产总额226,659.80亿元。其中:年报审计项目18,607份,占报告总数的42.77%。年报审计中,无保留意见报告17,727份,占年报总数的95.27%;保留意见报告549份,占年报总数的2.95%;无法表示意见报告41份,占年报总数的0.22%;否定意见报告11份,占年报总数的0.06%;带强调事项段的无保留意见报告279份,占年报总数的1.50% ;专项审计24,898项,占报告总数的 57.23%。
与上年相比,审计项目主要有以下几个变化:一是报告数量增幅近20%,为近几年最高,说明疫情环境下审计数量没有受到大的影响;二是专项审计比例继续增长,占比达57,23%,比上年增长4,13%;三是年报审计中无保留意见报告比例95.27%,比前3年均值增长3%,值得关注。
2、会计师事务所备案验资项目1,240个,共验证注册资本486.01亿元。其中:设立验资967项,验证注册资本186.12亿元, 变更验资273项, 验证注册资本299.89亿元。
3、专营和兼营评估机构备案评估报告5,200个,评估总值5,810亿元。其中以投资为目的的309项,占报告总数的5.94% ;以转让为目的952项,占报告总数18.31%;以清算为目的 35项,占报告总数的0.67% ,以抵押担保为目的473项,占报告总数的9.09%;司法鉴定533项,占报告总数的10.25%;了解价值464项,占报告总数的8.92%;其他 2,434项,占报告总数的46.80%。
三、各执业机构应注意的问题
1、协会新的业务管理系统自2020年8月上线以来使用情况良好,为执业机构节省了大量人力。但仍有一些问题,需提请各执业机构注意:
一是注意数据单位,所有数据录入单位均为“万元”而不是“元”;二是数据的完整性和规范性。能填、应填的数据均应填列完整,规范;二是数据的准确性。如专项审计,能够恰当归类的,不能随意填列在其他类,专项审计不能有年报审计的意见类型等。
2、各会计师事务所在2020年度企事业单位年报审计工作中,要以风险导向审计理念为指导,以风险防范为主线,以健全有效的质量控制体系为保障,恪守诚信、独立、客观的职业道德准则,优化审计工作流程,切实提高审计工作质量,做到审计程序到位、审计证据有力、审计结论恰当、审计轨迹清晰、审计底稿完整。
3、在新的一年,望各机构要严守职业道德规范中有关收费的规定,合理确定服务收费价格,抵制低价恶性竞争,不得向客户或其他方支付业务介绍费;发挥专业优势,提升服务质量,提高管理水平。协会将对收费标准明显低于行业平均水平的机构加强执业质量的监管。
重庆市注册会计师协会
重庆市资产评估协会
2021年1月28日
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