中注协约谈部分证券资格事务所负责人及注册会计师 提示上市公司年报审计风险

为深入贯彻落实会计师事务所执业质量检查制度改革精神和《上市公司年报审计监管工作规程》要求,中注协在系统总结2010年年报审计监管约谈经验的基础上,通过创新约谈工作思路、健全约谈工作机制、加强约谈工作技术支持力量,进一步加大年报审计事前事中监管力度,有效抵制不正当低价竞争,更好地引导和帮助事务所防范审计风险。2012年,中注协先后约谈了9次(其中,当面约谈6次,书面约谈3次)、共20家证券资格事务所,就部分上市公司2011年年报审计风险进行提示,引起社会各界的高度关注和积极反响。为帮助广大读者深入了解中注协年报审计监管约谈机制和全面把握风险提示内涵,现接上期,继续将有关约谈的情况予以刊发。

CICPA meets with leaders of selected accounting firms with listed companies audit qualifications to alert them the risk related to auditing annual financial reports of listed companies

From February 9th to March 15th 2012, CICPA met with leaders and CPAs from selected accounting firms who hold the qualification of auditing listed companies to alert them on the risks related to auditing annual financial reports of listed companies. These meetings addressed various risk-related topics relevant to listed companies, such as companies that frequently change their auditors, being border-line qualified as a listed company, having big volatility in performance in 2011, being questioned by media for possible financial frauds and paying lower audit fees in the same industry, as well as topics related to sanctioned accounting firms and CPAs doing annual financial reports audit for listed companies.