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为加强对金融机构的监督管理,充分发挥会计师事务所的鉴证和服务作用,7月17日中国人民银行和财政部联合制定了《会计师事务所从事金融相关审计业务暂行办法》(银发[2000]228号)。该办法内容摘登如下:
In order to strengthen supervision and administration of financial institutions and give full play to the functions of forensic accounting and service of accounting firms, on July 17, the People’s Bank of China and the Ministry of Finance jointly formulated the “Provisional Measures on Engaging Financial-related Auditing Business of Accounting Firms” (Yin Fa [2000] 228). The contents of the approach are as follows: