I. Introduction:
Dahua Certified Public Accountants (special general partnership) is one of the eight largest accounting firms in China, the first batch of firms approved to engage in H-share listing audit qualification in China, and the pilot firm for the collectivization development of large accounting firms in the Ministry of Finance.
Dahua has a team capable of providing highly specialized services, with more than 3,800 employees and nearly 1 1,000 people with the qualification of certified public accountants in China.
Second, the international network of Dahua Certified Public Accountants:
Moore Global Accounting Company was established in 1907, covering 1 13 countries. In 2020, the total revenue of the global network will be about 365,438+37 million US dollars, and the number of employees will exceed 30,000. Moore Global Accounting Company was originally named Moore Stephens International Company.
From 20 19, the name of the global network was officially changed to Moore Global, and "Dahua International" was used as the Chinese logo of Moore Global Network. Through the combination of two industry brands, Dahua International Moore will build a comprehensive platform integrating global network service quality, global resources and experience, and knowledge information channels.
Definition and function of accounting firm
I. Definition:
Accounting firms are legally established institutions that undertake the business of certified public accountants. A certified public accountant shall join an accounting firm when performing business. In China, it can be divided into two forms: limited liability company and partnership system, and there are also limited liability partnership systems abroad.
Second, the role:
1, supervisor of social and economic activities:
In developed countries, accounting institutions are figuratively compared to "economic police". From 65438 to 0997, because the year-end financial statements of state-owned enterprises were all audited by certified public accountants, in the microeconomic field, the activity space of accounting firms expanded and the supervision role was strengthened.
2, enterprise management behavior evaluator:
When a certified public accountant conducts an independent audit of an enterprise, he must first test the conformity between the enterprise and the system and evaluate the internal control system of the enterprise.
On the one hand, express opinions on whether the internal control system of enterprises abides by the principle of consistency; On the other hand, it is judged whether the financial report of the enterprise fairly reflects the financial position, operating results and capital changes of the enterprise in all major aspects.