近日,中国注册会计师协会向山东和信及信永中和两家证券资格事务所发函,书面提示存在重大非常规交易的上市公司年报审计风险。在风险提示函中,中注协要求事务所对重大非常规交易,尤其是临近会计期末发生的、在交易实质的判断上存在困难的重大非常规交易给予特别关注,警惕上市公司通过该类交易对财务信息作出虚假陈述或掩盖侵占资产的行为,充分识别、评估和应对可能产生的特别风险。一是要详细了解上市公司的业务 Recently, the Chinese Institute of Certified Public Accountants sent a letter to two securities qualification firms in Shandong Hexin and ShineWing, prompting in written form the auditing risk of annual reports of listed companies that have material unconventional transactions. In the risk alert letter, the China Note Association requires that the firm pay special attention to the major unconventional transactions, especially near the end of the accounting period, which are difficult to judge in the substantive transaction, and warn the listed companies to adopt such transactions Making false statements about financial information or covering up any misappropriation of assets, and fully identifying, assessing and responding to any special risks that may arise. First, we must learn more about the business of listed companies