不久前,中注协在京约谈中审亚太、深圳市鹏城和北京天圆全3家证券资格会计师事务所负责人,就事务所承接的2011年业绩大幅波动的上市公司年报审计业务可能存在的风险作出提示。中注协相关负责人强调,事务所要从系统风险防范的高度,将业绩大幅波动的上市公司作为高风险客户,始终保持职业怀 Not long ago, the AICPA interviewed the chief executives of Asia Pacific, Shenzhen Pengcheng and Beijing Tian Yuanquan Securities Qualified Certified Public Accountants in Beijing to discuss the annual audit of the listed companies that may have sharp fluctuations in the 2011 results undertaken by the firm. The risk is prompted. The relevant person in charge of the AICPA stressed that, from the perspective of systematic risk prevention, a firm should maintain its professional career as a listed company with a large fluctuation in performance as a high-risk customer