摘要
自2011年以来,中注协根据《上市公司年报审计监管工作规程》要求,在年报审计期间密切跟踪上市公司年报审计情况和审计机构变更情况,编发分析报告。本文以上市公司2023年年报审计快报和会计师事务所业务变更报备信息为基础,对上市公司2023年度财务报表审计、内部控制审计以及审计市场情况进行了分析,重点关注上市公司年报关键审计事项、公司持续经营能力、审计报告意见类型等。
In accordance with the"Rules for Supervision of Listed Companies'Annual Report Audit",the CICPA has closely tracked the listed companies'annual reports audit and change of auditors during the annual report audit,and compiled and issued analysis reports since 2011.Based on 2023 Listed Companies'Annual Reports Audit Bulletin and the business change filing information reported by the accounting firms,this paper analyzes the financial statements audit,internal control audit and audit market situation of listed companies for the year 2023,and focuses on key audit items of listed companies'annual reports,the listed companies'ability to continue operations,and the types of audit report opinions.
出处
《中国注册会计师》
北大核心
2024年第8期79-90,5,共13页
The Chinese Certified Public Accountant
