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中注协将检查5家证券所 关注地方举债融资相关审计业务
原标题:中注协将检查5家
证券所 关注地方举债融资相关审计业务
近日,中国注册会计师协会下发文件,安排部署2017年度证券资格会计师事务所(以下简称证券所)执业质量检查工作。
2017年,中注协将对以下5家证券所实施执业质量检查:北京兴华会计师事务所(特殊普通合伙)、德勤华永会计师事务所(特殊普通合伙)、上会会计师事务所(特殊普通合伙)、中喜会计师事务所(特殊普通合伙)、中准会计师事务所(特殊普通合伙)。
检查时间安排上,6月下旬至7月下旬,开展执业质量现场检查;8月中旬至8月下旬,对现场检查结果进行论证;12月底前,完成检查结果处理工作。
在开展业务项目质量检查时,要遵循风险导向的检查思路,关注高风险的公众利益实体的审计业务、境外审计业务和地方政府举债融资相关审计业务,重点检查风险评估、舞弊和集团审计等重点领域和重大事项,评估证券所的质量控制政策与程序是否真正得到有效执行,指导证券所查找存在执业质量问题的根源。
(责编:孙阳、乔雪峰)
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