近日,中注协以“煤炭类上市公司年报审计风险防范”为主题,对普华永道中天、希格玛等2家证券资格会计师事务所分别进行了当面约谈和书面约谈,就事务所承接的部分上市公司2014年年报审计业务可能存在的风险进行提示。中注协相关负责人指出,当前,世界经济格局深度调整,我国经济处于发展方式转变、产业结构调整、能源结构优化的关键时期。2014年,受产能过剩、需求疲软、进口煤冲击等因素影响,国内煤炭价格持续低迷、库存不断积压,煤炭企业盈利能力下降、经营压力增大。 Recently, China AICPA conducted a face-to-face interview and written interviews with two securities qualified accounting firms, including PricewaterhouseCoopers Zhong Tian and Sigma Co., respectively, on the theme of “Auditing Risk Prevention of Annual Reports of Coal-Listed Companies” Promote the risks that may exist in the audit business of the 2014 annual report of some listed companies undertaken by the firm. The relevant responsible person of the China Aid Association pointed out: At present, the world economic structure has been adjusted in depth. Our economy is in a crucial period of transformation of development mode, adjustment of industrial structure and optimization of energy structure. In 2014, due to overcapacity, weak demand and the impact of imported coal impact, the domestic coal prices continued to slump and inventories continued to accumulate. The profitability of coal enterprises declined and operating pressure increased.