中注协就做好上市公司2006年年报审计发出通知

发布时间：2019-03-29 11:09

【摘要】：正 2007年是贯彻实施审计准则体系的第一年,日前,中注协发出《关于做好上市公司2006年度会计报表审计工作的通知》(以下简称《通知》),要求会计师事务所切实把握审计准则体系对执业理念和专业技术的新要求,转变传统的审计观念,牢固树立风险导向审计的执业理念,修改审计规程,严格质量控制,强化质量监督和复核,切实把审计准则体系贯彻落实到位。《通知》要求,注册会计师在对上市公司2006年年报审计中应当特别注意以下事项:(一)根据审计风险准则的要求,识别和评估财务报表重大错报风险,实施审计程序。(二)按照发现舞弊准则的要求,在整个审计过程中以职业怀疑态度计划和实施审计工作,特别注意应当假定被审计单位在收入确认方面存在舞弊风险,并考虑哪些收入类别以及与收入有关的交易或认定可能导致舞弊风险。(三)按照审计报告准则的要求,采用新的审计报告格式出具审计报告。2006年年报审计中,注册会计师出具审计报告时,仍需提及上市公司编制会计报表时适用的企业会计制度,可不提及"所有者权益(或股东权益)
[Abstract]:2007 is the first year of the implementation of the audit standards system. A few days ago, the Central Note Association issued a "notice on how to do a good job in auditing the accounting statements of listed companies in 2006" (hereinafter referred to as the "notice"). Accounting firms are required to grasp the new requirements of auditing standards system for practice concepts and professional techniques, to change traditional audit concepts, to firmly establish the practice concept of risk-oriented audit, to revise audit rules, and to strictly control quality. To strengthen quality supervision and review, and to implement the audit standards system in place, certified public accountants should pay special attention to the following items in the audit of the annual reports of listed companies in 2006: (1) in accordance with the requirements of the audit risk standards, Identify and evaluate the risk of material misstatement of financial statements and implement audit procedures. (II) to plan and implement the audit with professional scepticism throughout the audit process, in accordance with the requirements of the guidelines for the detection of fraud, with particular attention to the assumption that there is a risk of fraud in the recognition of income of the audited unit, And consider which income categories and income-related transactions or determinations could lead to fraud risks. (3) to issue an audit report in accordance with the requirements of the audit reporting standards. When a certified public accountant issues an audit report during the annual report audit in 2006, the audit report shall be issued in the new format of the audit report. It is still necessary to refer to the enterprise accounting system applicable to the preparation of accounting statements by listed companies, without reference to "owner's equity (or shareholder's equity)"
【分类号】：F239.4

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