近日,中国注册会计师协会分别向大华和致同两家证券资格会计师事务所发函,分别提示审计费用显著降低的上市公司年报审计风险,和屡次被处罚、调查的上市公司年报审计风险。对于审计费用显著降低的上市公司年报审计业务,中注协提示,事务所要将其作为高风险业务,严格实施执业准则规定的审计程序和项目质量控制复核 Recently, the Chinese Institute of Certified Public Accountants sent two letters of credit to UOB and Zhi Duong with two securities qualified accounting firms, respectively, prompting audit risk of listed companies with significantly reduced audit fees and audit risks of listed companies’ annual reports that were repeatedly punished and investigated. For the auditing of annual reports of listed companies with significantly reduced audit fees, China AICPA suggested that the firm should treat it as a high-risk business and strictly implement the audit procedures and project quality control reviews