论文部分内容阅读
《通知》明确了2014年度上市公司年报审计工作的总体要求,即:以保证年报审计工作质量为目标,以强化年报审计风险管控为重点,恪守诚信、独立、客观、公正原则,严格遵循注册会计师执业准则及相关制度要求,切实完善和有效实施质量控制相关政策与程序,将上市公司年报审计工作提升到新的水平。《通知》具有三个鲜明特点:一是突出强调落实职业道德规范要求。二是针对近年执业质量检查发现的主要问题提出应对措施及要求。三是充分体现新会计准则和审计准则问题解答的要求。
The Circular sets forth the general requirements for the annual auditing of annual reports of listed companies in 2014: that is, to ensure the quality of auditing of annual reports and focus on strengthening risk management and control of annual reports auditing, abide by the principles of honesty, independence, objectivity and fairness, strictly follow the rules of certified public accountant Practice guidelines and related system requirements, effectively improve and effectively implement the quality control policies and procedures, the annual report auditing of listed companies to a new level. “Notice” has three distinct characteristics: First, highlighting the implementation of the code of ethics requirements. Second, put forward countermeasures and requirements for the major problems found in the practice quality inspection in recent years. Third, fully reflect the requirements of the new accounting standards and audit guidelines.