Research On The Risk And Countermeasures Of The Introduction Of The Third Party Audit By The Customs Supervision

It is mentioned in the customs bonded verification regulation implemented from June 2008 that intermediaries are conducive and can be introduced to the verification work of bonded supervision.The pilot work of introducing third party auditing to relieve heavy workload and the manpower shortage of customs has been carried out nationwide gradually.This paper focuses on the efficiency and quality of introducing third party and utilizing their professional knowledge and skills to verify if enterprises' accounting and financial operations comply with the requirement of customs bonded supervision regulation.This paper makes a deep analysis on introducing third party to customs bonded supervision verification based on present theories both home and abroad as well as customs'practical experience.It tries to point out risks and difficulties,provide solutions to problems,and advise constructively on the development of bonded supervision work in the future.