以十八大精神为指导 做好上市公司2012年年报审计工作

CICPA Deputy President and Secretary General Chen Yugui urges firms to focus on excellence in the 2012 annual report audit of listed companies

陈毓圭秘书长在上市公司2012年年报审计工作会议上要求,以党的十八大精神为指导,牢牢把握服务国家建设这个主题和行业诚信建设这条主线,认真总结上市公司年报审计工作实践,深入分析面临的新形势,全力做好上市公司2012年年报审计工作。从事务所文化、体制、机制、制度等多个方面入手,进一步健全和完善事务所质量控制体系;强化对年报审计项目的全程监控,切实将风险导向审计真正落到实处;严格遵循职业道德守则的各项规定与要求,全面强化事务所整体和注册会计师两个层面的独立性监控;认真总结以往内控审计工作得失。

At the working meeting for 2012 Listed Companies Annual Report Audit,Dr.Chen Yugui,Secretary General of CICPA,urges accounting firms to concentrate on the theme of 'serving national construction' and 'professional integrity'.Achieve excellence by a thorough summary of annual report audit of listed companies and an in-depth analysis of current situations facing the firms.Specifically,accounting firms should take into consideration,firm culture,structure,operations,and policies to further improve and optimize the quality control system.Improve the monitoring of annual report audit and fully carry out risk-orientated audit.Auditors ought to adhere to professional ethics and audit requirements.Auditors should be cognizant of independence representing the firm and as individual CPAs,and to learn from the past audit experiences to ensure highest quality of 2012 internal control audit of listed companies.