为规范注册会计师执业行为,提升年报审计工作质量,保护公众利益,促进资本市场健康发展,2010年12月15日,中注协发出《关于做好上市公司2010年度财务报表审计工作的通知》(以下简称《通知》),对做好上市公司2010年度财务报表审计工作提出要求。《通知》要求,注册会计师要密切联系当前整体经济形势和国际金融危机对被审计单位可能造成的影响,保持应有的职业怀疑态度, In order to standardize the CPA practice, improve the quality of the annual report audit work, protect the public interest and promote the healthy development of the capital market, on December 15, 2010, China AICPA issued the Notice on Doing Well the Audit of 2010 Annual Financial Statements of Listed Companies ( Hereinafter referred to as the “Notice”), and made a request for the audit of the 2010 annual financial statements of listed companies. The Circular requires that Certified Public Accountants closely contact the current overall economic situation and the possible impact of the international financial crisis on the audited entity and maintain due professional skepticism.