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2013年1月至4月,为加强上市公司年报审计监管,中注协按风险类型分主题开展上市公司年报审计监管约谈,向证券资格会计师事务所(以下简称证券所)提示上市公司2012年年报审计风险,进一步提升上市公司年报审计质量。在2012年年报审计期间,中注协针对上市公司年报审计9类风险,约谈9批次。其中,当面约谈7次,书面约谈2次,涉及证券所11家、上市公司15家。2013年约谈工作有以下特点:一是强化约谈的专业性。一方面加强年报审计监管专家咨询
From January to April 2013, in order to strengthen the auditing and supervision over the annual reports of listed companies, the China Investment Committee (AICPA) carried out the supervision and discussion on the annual reports of listed companies according to the risk types and reminded the listed securities firms (hereinafter referred to as the securities firms) of the listed companies in 2012 Annual report audit risk, to further enhance the audit of listed companies annual report quality. During the 2012 annual report audit, the AICPA audited 9 types of risks in the annual reports of listed companies and interviewed 9 batches. Among them, face-to-face interviews 7 times, written interviews 2 times, involving 11 securities companies, 15 listed companies. The interview in 2013 has the following features: First, to strengthen the professionalism of interviews. On the one hand, strengthen the annual report audit supervision expert advice