日前,中注协发出《关于做好上市公司2007年度财务报表审计工作的通知》(以下简称《通知》),以规范注册会计师的执业行为,保证审计质量,维护公众利益。《通知》要求,会计师事务所应当全面贯彻落实新审计准则。1、全面贯彻风险导向审计理念,并切实应用到审计实务中。严格按照审计准则的要求,全面了解被审计单位及其环境,充分把握上市公司存在的高风险领域,并与控制测试和实质性程序的实施有机结合起来,将审计资源投入到高风险领域,防止风险评估程序形式化和简单罗列公司资料。2、结合风险评估程序,设计和实施控制测试,合理确定控制测试的性质、时间和范围,充分关注控制测试结果是否支持风险评估结论。3、在 Recently, China AICPA issued the Notice on Doing a Good Job of Auditing Financial Statements of 2007 for Listed Companies (hereinafter referred to as the Notice) to standardize the practice of certified public accountants, ensure the quality of auditing and safeguard public interest. The “Circular” requires that accounting firms should fully implement the new audit standards. 1, fully implement the risk-oriented audit concept, and effectively applied to the audit practice. In strict accordance with the requirements of the auditing standards, the Company fully understands the audited entity and its environment, fully grasps the high-risk areas in which listed companies exist, integrates them with the implementation of control tests and substantive procedures, puts audit resources into high-risk areas and prevents Risk assessment procedures formalize and simply list corporate information. 2. Design and implement the control test in combination with the risk assessment procedure, reasonably determine the nature, time and scope of the control test, and pay full attention to whether the control test result supports the risk assessment conclusion. 3, at