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为深入贯彻落实行业创先争优活动要求和“五代会”精神,全面反映风险导向监管工作理念,增强年报审计监管的前瞻性、针对性和有效性,促进事务所切实加强风险防范,提高执业质量,2010年年报审计工作一开始,中注协就严格按照《年报审计监管工作规程》的要求,继续抓住上市公司变更事务所这一关键环节不放松,强化年报审计事前事中监管,狠抓“炒鱿鱼、接下家”行为的监控治理,坚决抵制企业购买审计意见的行为,严
In order to thoroughly implement the requirements of the industry in creating excellent activities and the spirit of “Five Dynasties Meeting,” fully reflect the concept of risk-oriented regulatory work, enhance the forward-looking, targeted and effective audit of annual reports, and promote the firm’s efforts to strengthen risk prevention, Improve the quality of practice, the 2010 annual report audit work at the beginning, the AICPA strictly in accordance with the “Annual Report Audit Regulation” requirements continue to seize the listed companies to change the firm does not relax the key aspects of the Office, , Pay close attention to “sacking, take the next ” behavior of the monitoring and control, and resolutely resist the behavior of enterprises to buy audit opinions, strict