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近日,中注协以“农业类上市公司年报审计风险防范”为主题,对大华、致同等2家证券资格会计师事务所分别进行了当面约谈和书面约谈,就事务所承接的部分上市公司2014年年报审计业务可能存在的风险进行提示。中注协相关负责人指出,近年来,农业类上市公司受到社会广泛关注。农业类上市公司的生产经营与自然环境密切相关,不少公司具有生产周期长、存货分布广、盘点过程复杂、现金交易量大、交易对象分散、业绩不稳定等特点,固有风险较高,须引起相关事务所和注
Recently, China AICPA has conducted face-to-face interviews and written interviews with UOB and two securities-qualified certified public accountants with the theme of “Audit Risk Prevention of Annual Report of Agricultural Listed Companies” Some listed companies 2014 annual report auditing business risks may be prompted. The relevant person in charge of the AIC indicated that in recent years, agricultural listed companies have drawn wide public concern. The production and operation of agricultural listed companies are closely related to the natural environment. Many companies have the characteristics of long production cycle, wide inventory distribution, complex inventory process, large cash transactions, diversified trading partners and unstable performance. Cause the relevant firm and note