Announcement Announcement of Auditing Risk of Closing Relevant to Annual Report Disclosure - China Accounting Information Network - Accountants

Recently, the note in the "near the annual report of the disclosure of the audit institutions listed companies audit annual report Prevention "as the theme, face to face talk And to advise on the possible risks of the newly audited 2016 annual audit business. In the note, the relevant person in charge pointed out that the recent, some listed companies near the disclosure date of the disclosure of audit institutions, triggering market hot. In the note Association, to undertake the annual report of the company's annual audit business The firm should focus on the following: First, to ensure that audit resources. The firm should maintain a high degree of professional caution, the formation of a wealth of industry experience and strong competency audit , Delegate the quality of proper experience Reviewers, develop more targeted audit plans, and implement more fully , Can not be compressed because of tight time. Two is done with the predecessor The communication. registered The division should fully understand the specific situation of the listed company to change the audit institution, communicate with the former certified public accountant. Of the transaction or matter, understand its and Whether there is disagreement on major accounting and auditing issues, and audited units Whether the layer exists Aspects of the problem. The third is concerned about the balance of the beginning of the audit. The certified public accountant should be concerned about the company 's previous year The appropriateness and consistency; Pricing and beginning of the class Of the provision for impairment and the payment of the amount due and payable at the beginning of the period; if necessary, consider the importance of the balance Project implementation program. Four is concerned about major or unusual transactions and matters. The certified public accountant should fully identify the company year Statements that may have a significant impact on the transaction or matter, obtain internal authorization and approval of the relevant evidence, concerned about the relevant accounting treatment and Of the compliance, if necessary, to communicate with the company. Fifth, the implementation of alternative procedures. For example: for can not The implementation of the procedures for the supervision of the accountant, the CPA should be another date to implement the supervision of the transaction, and the interval occurred in the implementation of the transaction ; If the custody program can not be implemented in the inventory inventory, the certified public accountant should implement an alternative audit procedure to obtain sufficient and appropriate information on the existence and condition of the inventory The Representatives of the office said that the annual report of the annual report audit supervision has a strong targeted and representative, do a good job in the annual report of the listed company is very helpful, will seriously absorb the risk of advice, take effective measures to ensure that the annual audit quality.