近日,中注协以“无控股股东及实际控制人的上市公司内部控制审计风险防范”为主题,书面约谈大华会计师事务所,就其承接的部分上市公司2016年度内部控制审计业务可能存在的风险进行提示。近一段时期以来,部分上市公司因股权分散,出现控制权争执,甚至引发股东与管理层对峙的情况,对公 Recently, China AICPA made written interviews with Da Hua Certified Public Accountants in connection with “Prevention of Internal Control Audit Risk of Listed Companies without Controlling Shareholder and Actual Controller” in respect of 2016 Internal Control Audit Business undertaken by some of its listed companies Possible risks to be prompted. In the recent period, some listed companies have disputes over control due to the diversification of their shareholdings and even trigger the confrontation between the shareholders and the management.