4.XX科技股份有限公司研发费用审计案例.pdfVIP

xx 科技股份有限公司研发费用审计案例 天健会计师事务所（特殊普通合伙） 目 录 一、摘要 ····························································································· 1 二、背景介绍 ······················································································· 2 （一）审计单位简介 ········································································ 2 （二）审计事项背景 ········································································ 3 三、具体做法 ······················································································· 4 （一）总体计划 ·············································································· 4 （二）实施过程 ·············································································· 8 四、取得成效 ······················································································ 11 （一）推动被审企业研发内控建设 ····················································· 11 （二）风险导向审计能力得到提升 ····················································· 11 （三）审计人员专业知识得到拓展 ····················································· 12 五、所获启示 ······················································································ 12 （一）建立完善的研发内控是前提 ····················································· 12 （二）拟定针对性应对方案是关键 ····················································· 12 xx 科技股份有限公司研发费用审计案例 天健会计师事务所（特殊普通合伙） 摘要:当前注册会计师在上市公司年度财务报表审计中，需要面对的与科技创新相关 的业务问题、研发投入相关问题越来越多。实务中，各上市公司对于研发投入的界定口 径不一。 XX 科技股份有限公司总部位于浙江省湖州市，是一家专业为集成电路、片式电子元 器件企业配套生产薄型电子载带以及上下胶带产品的高新技术企业。公司股票于2017年 4 月 7 日在深圳证券交易所挂牌交易。XX 科技股份有限公司作为高新技术企业、浙江省 科技型中小企业，长期致力于电子元器件薄型载带的研究开发和技术创新。公司不仅研 发项目数量多，研发过程持续性长，生产试制复杂，而且特殊业务模式多样，研发费用 核算比较复杂，产生的若干难点、重点问题，需要注册会计师做出职业判断，研发费用 审计有较大难度。 XX 科技股份有限公司审计项目组针对该企业研发业务特点和特殊研发模式下的个性 化研发问题，在工作实践中精心拟定详细的工作计划和工作目