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    注冊會計師根據《中國注冊會計師審計準則第1602號-驗資》規定,在實施審驗工作的基礎上對被審驗單位的股東出資情況發表審驗意見的書面文件。

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    工商局受理公司注冊時、工商年檢股東抽出注冊資本、公司變更注冊資本以及自主知識產權作為對外投資時,都需要出具評估報告。


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