Tip years AICPA Audit risk of break-even information channel _ _ net _ Chinese accounting perspective needed to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

Recently, the note in the "performance for many years in the breakeven point of the listed companies Prevention "as the theme, written interviews And to advise on the possible risks of the 2016 annual audit business undertaken by the firm. China Association notes that some of the main business of listed companies for many years of poor earnings, often with the help Reorganization , , Debt relief, etc. to make the performance in a low-profit state, there is a high audit risk. The Association notes that the firm focuses on the following: One is concerned risk. To always maintain a high degree of professional suspicion, pay attention to the company's business level of major changes, design, implementation of targeted , Fully aware and properly responded Layer fraud may lead to The The second is concerned , with The authenticity and completeness. registered Should focus on Way to confirm whether the point is contrary to the company's business model, is consistent Of the relevant provisions; the same time, concerned about the cost and cost of underestimation or inter-budget, etc., the rational use of analytical procedures and cut-off test, the current costs, the integrity of the cost of access to adequate and necessary The Three is concerned The rationality of the provision. registered The division should pay attention to whether the provision for impairment can reflect the state of the assets fairly, especially the attention Forming , The formation of compensation due to the formation of gold Production impairment test, concerned with the importance of asset impairment And the basis for accounting judgments, and whether the relevant accounting treatment is reasonable and fully disclosed, to prevent the company to use the provision for impairment of people to adjust risks of. Four is concerned about major unconventional transactions and The Certified public accountants should be concerned about the large amount of sales, complex equity transactions, asset replacement, And other non-conventional trading price is fair and corresponding Into, out whether it is real, relevant Is it full? Especially should be concerned Whether the unconventional transactions are commercially viable, whether there is a sign of interest transmission, and whether the accounting treatment of significant related party transactions is appropriate, as well as the current and future The report may have an impact. Five is concerned ability. The certified public accountant shall be concerned with the continuing improvement measures that the Company is taking or intend to take, concerned with the provision or maintenance of financial support by the related party or third party, and the impact of the guarantee, litigation or claim on the continuing operation, and reasonably determine the duration of the audited entity Operational capacity and possible impact on audit opinion.