3月3日,中注协发布通知,要求会计师事务所加强对上市公司年报中已审计会计报表和审计报告的审核。具体要求包括:(1)在出具审计报告时,签字注册会计师应当严格遵守现行《独立审计具体准则第7号——审计报告》的规定,不得擅自变动审计报告的基本内容和格式。(2)在上市公司披露年 On March 3, China AICPA issued a circular requiring the accounting firm to step up its examination of the audited financial statements and audit reports in the annual reports of listed companies. Specific requirements include: (1) Upon the issuance of an audit report, the certified public accountant shall strictly abide by the provisions of the current “Independent Auditing Standards No. 7 - Audit Report” and shall not alter the basic content and format of the audit report without authorization. (2) Disclosure year in the listed company