近日,中注协以“上市当年业绩明显下滑的上市公司年报审计风险防范”为主题,对德勤华永、北京天圆全等2家证券资格会计师事务所进行了书面约谈,就事务所承接的部分上市公司2015年年报审计业务可能存在的风险进行提示。在风险提示函中,中注协提示相关事务所在审计过程中重点关注以下事项:一是关注被审计单位业绩下滑的原因,保持应有的职业怀疑,就管 Recently, China AICC made written interviews with Deloitte, WFOE and two securities-qualification CPA firms in Beijing on the theme of “Audit Risk Prevention of Listed Companies with Significantly Decreased Performance in the Listing Year” Part of the undertaking of listed companies 2015 Annual Report audit business risks may be prompted. In the risk alert letter, the AICPA prompts the relevant firms to focus on the following matters during the audit: First, pay attention to the reasons for the decline of the performance of the audited entity, maintain due professional doubt,