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2014年12月30日,中注协以“发生会计估计变更的上市公司内部控制审计风险防范”为主题,在京约谈中审亚太会计师事务所,就其承接的部分上市公司2014年度内部控制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,一些上市公司频繁发生会计估计变更,对财务报表产生重大影响,引发广泛关注。在内部控制审计工作中,事务所要对会计估计变更相关的内部控制予以高度关注,始终保持职业怀疑态度,将内部控制审计和财务报表审计有机整合,
On December 30, 2014, with the theme of “Avoiding Audit Risk Prevention of Internal Control of Listed Companies with Changes in Accounting Estimates,” China Construction and Appraisal Co., Ltd. interviewed APAC in respect of certain listed companies that it undertook in 2014. Control the risk of auditing business may be prompted. The relevant person in charge of the AICPA pointed out that in recent years, some listed companies frequently make changes in their accounting estimates, which have a significant impact on the financial statements and arouse widespread concern. In the internal control audit work, the firm should pay close attention to the internal control related to the change of accounting estimates, always maintain the professional skepticism, organically integrate the internal control audit and financial statement audit,