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3月20日,中注协相关负责人电话约谈天职国际会计师事务所,就其新承接的上市公司审计业务风险进行提示。中注协相关负责人指出,作为新承接业务,该上市公司上一年实施重大资产重组,有业绩承诺事项压力,审计风险较高。中注协相关负责人提示事务所及项目负责人,要关注执行首次审计业务时对期初余额的责任,针对业绩承诺压力可能导致的管理层舞弊风险,高度关注关联方交易、收
On March 20, the person in charge of China AICPA made a telephone conversation with Baker Tilly International CPA Co., Ltd. to remind the auditors about the risks of its newly undertaken listed companies. The relevant person in charge of China Investment Association pointed out that as a new undertaking business, the listed company implemented a major asset reorganization last year, with pressure on performance commitments and high audit risk. The relevant person in charge of the AIC indicated that the firm and the person in charge of the project should pay attention to the responsibility for the opening balance when performing the first audit business and pay attention to the risk of management fraud due to the pressure of performance commitment and pay close attention to the related party transactions,