ag真人

監管動態

廣東省注協關于新冠肺炎疫情防控期間會計師事務所執行2019年年報審計工作的風險提示函

粵注協〔2020〕17號
來源:作者: 發布時間:2020年02月20日 瀏覽: 次 字體:

gehuijishishiwusuo:

ag真人xinguanfeiyanyiqingfangkongxingshiyiranyanjun,weibangzhuwoshenggehuijishishiwusuoyingduiyiqingyingxiang,shunliwancheng2019niannianbaoshenjigongzuo,xianzuochuruxiafengxiantishi,gongcankao。

一、恪守職業道德守則,遵守執業準則

keshouzhiyedaode、zunshouzhiyezhunzeshizhucehuijishidezhiyezhunsheng,shizhucehuijishichujushenjibaogao、xingchengshenjiyijiandejichu,suiranxinguanfeiyanyiqingduizhucehuijishikaizhanyewugongzuozaochengyidingkunnan,danzhucehuijishibunengyiciweiliyou,jianshaoshenjichengxu,jiangdishenjizhiliang。zhucehuijishiyingdangluoshifengxiandaoxiangshenjideyuanze,helizhidingshenjijihua,shejishenjichengxu,baochizhiyehuaiyi,shibieheyingduiwubifengxian,huoquchongfen、shidangdeshenjizhengju,xingchengqiadangdeshenjiyijian,baozhangshenjigongzuozhiliang。

二、實施靈活審計手段同時密切關注相應的風險

zaiyiqingfangkongqijian,yinjianshaorenyuanliudong、kongzhiyiqingshurushuchuxuyao,dabufenshiwusuozhixing2019niannianbaoshenjigongzuoshihuixiangyingsuoduandaobeishenjidanweixianchangshenjishijian,erlinghuocaiyongdianhua、chuanzhen、shejiaogoutongruanjian、wangluopingtai、beishenjidanweixinxixitong、shenjiruanjiandengxiandaihuayuanchenggongju,zhixingbufenshenjichengxu、huoqubufenshenjizhengju,fuzhuwanchengshenjigongzuo(yixiajianchengyuanchengshenjifangshi)。danzhucehuijishitongshiyinggaoduguanzhuyuanchengshenjifangshidailaideshenjifengxianbingcaiquyouxiaocuoshijiangdishenjifengxian。

(一)關注遠程審計方式的固有風險

鑒于遠程審計方式對電子數據、網絡通信、信息化工具軟件存在較大程度的依賴,因此注冊會計師在實施遠程審計工作時應高度關注遠程審計方式的風險:一是數據傳輸和存儲的安全性風險;二是數據自身的真實性和完整性風險;三是信息化工具軟件的可靠性風險;四是審計程序和審計證據獲取的合規性和有效性風險;五是客戶財務信息泄露的風險。

(二)關注遠程審計方式的檢查風險

ag真人caiquyuanchengshenjifangshi,kenenghuidaozhizhucehuijishijianchafengxianzenggao。tongguoyuanchengfangshihuoqubeishenjidanweitigongdeziliao,tongchangburuxianchangzhiguan、jishi,yenanyibeixiangmuzuchengyuanguanchadaotigongdeguocheng,qibeizuangaidekenengxinggengda。yincishiyongyuanchengshenjifangshishiyaoyouqiguanzhuhuoqushenjizhengjudekekaoxing,bingcaiquyouxiaoshouduanquedingzuizhongqudewenjiandeyouxiaoxing,jilubingxingchengxiangyingdegongzuodigao。

tigaoyuanchengshenjifangshihuoqushenjizhengjukekaoxingdefangshibaokuodanbuxianyuyixiafangshi:

ag真人1.yushenjidanweixieshang,zhijiezibeishenjidanweixinxihuaxitongzhonghuoquzhengju,huojiangyihuoqudezhengjuyubeishenjidanweixinxihuaxitongdeshujujinxinghedui,yitigaoshenjizhengjudekekaoxing。qudeguanlicengshengmingshu,baozhengqisuotigongxinxihezhengjuzhenshixing、wanzhengxing、hefaxing。

2.quedinghuoqushenjizhengjugongjudekekaoxing。zhucehuijishiyingdangquedingyuanchengshenjiruanjiangongjudekekaoxing。dianziwendangdechuandi,yingdangjinliangshiyongbeishenjidanweideqiyeyouxiang,bingyijiamifangshichuansong。jinliangbimianshiyonggonggongwuxianwangluohuanjing,jianshaoshiyongqq、weixindengjishitongxunfangshi,yimianbunengliuxiachangqijiluhewenjianrongyibeizuangaidewenti。

ag真人3.tigaoyuanchengfangshihuoqushenjizhengjudekekaoxing,bingxingchengxiangyingdegongzuodigaojilu。zhongyaoshenjizhengju,chuhuoqudianziwenjianwai,huanyingdangyaoqiubeishenjidanweitigongshumianwenjian,bingjiangshumianwenjianyuyuanhuoqudedianziwenjianjinxingbidui。zhucehuijishiyinggaikaolvcongduozhongtujinghuoqushenjizhengju,bingxianghuyanzheng,yitigaoyuanchengshenjifangshixiahuoqushenjizhengjudekekaoxing,fangzhishujuxinxihezhengjubeigenggaihezuangai。zhucehuijishiyingdangjiangyuanchengshenjifangshishishideshenjichengxu、huoqudeshenjiziliao(baokuoyuanchenggongzuofangshiqudedeyinpin、shipin、jiepingziliaodeng)、shenjijielunjishiwanzhengjilubingtuoshanbaocunyushenjigongzuodigaozhong。

(三)關注遠程審計的控制風險

ag真人duibeishenjidanweideneibukongzhiyouxiaoxingdejielun,xuyaodaliangyangbenjinxingjiancha,huozhetongguozhixingchuanxingceshiyanzhengyiqiannianduneibukongzhiyouxiaoxingjielunshifoujixushiyong。danyuanchengshenjifangshijiangnanyihuoqudaliangdeyangbenqiewufashishixiangyingdechengxu,jiangwufaquedingneibukongzhishifouyouxiao,jineryingxiangzhixingqitashenjichengxujiqihuoqushenjizhengjudekekaoxing。

(四)關注部分現場審計程序的不可替代性

jianyushenjichengxubaokuolejiancha、guancha、hanzheng、zhongxinjisuan、zhongxinzhixing、fenxichengxu、xunwen,bufenshenjichengxubunengyiyuanchengshenjifangshishishi,ruguancha(ruzichanjianpan)、genhanfangshihanzheng、chuanxingceshidengbunengcaiquyuanchengzhiyefangshizhixingyushenjigongzuoquanguocheng,ruguowufatongguoyuanchengshenjifangshiquerenbeishenjidanweitigongdeshenjiziliaoshifouzhenshi、wanzheng、zhunque,zhucehuijishibixuzaihouqizhuijiadexianchangshenjigongzuozhongduiyuanchengshenjihuoqudexiangguanziliaoyuyiyanzheng。

ag真人zhucehuijishiyingzaijubeishishixianchangshenjitiaojianshidiyishijianlianxibeishenjidanwei,yijinkuaishishibingwanchengsuoyoubiyaodexianchangshenjigongzuo,ruguanchabeishenjidanweijingyingchangsuo、jianchawenjiandanjuyuanjian、jianchashiwuzichandeng。zhuijiaxianchangshenjigongzuoshi,zhucehuijishiyingduiyuanchengshenjihuoqudeshenjizhengjuyuyuanjianhedui,zaishenjigongzuodigaozhongtebiezhumingyuanjianheduideshishirenyuan、heduishijianhejieguo。

ag真人duiyuzaiyiqingfangkongqijian,yinweidiquguankong、jiaotongshouzudengyuanyindaozhishishixianchangshenjibukexing,zhucehuijishiyingmingquegaozhibeishenjidanweizhilicengheguanliceng,weinengzaichujushenjibaogaoqianshishizhuijiaxianchangshenjigongzuojiangdaozhishenjifanweishouxian,duishenjibaogaoyijianleixingchanshengzhongdayingxiangdeqingkuangbingfabiaofeiwubaoliuyijian。

三、關注新冠肺炎疫情對資產負債表日后事項的影響

ag真人(yi)jianyubenciyiqingduicanyin、lvyouye、fuwuye、jiaotongyunshu、yangzhiyedengqiyedejingyinghuodongkenengchanshengzhongdabuliyingxiang,dan2019nian12yue31rikehuoqudexinxishangbunengheliyujianyiqingduibeishenjidanweideyingxiangchengdu,yinci,ciciyiqingdeyingxiangyingshiweizichanfuzhaibiaorihoufeidiaozhengshixiang。

ag真人(er)ruguobaokuociciyiqingzaineidezichanfuzhaibiaorihoushixiangbiaomingchixujingyingbuzaishiyong,zebeishenjidanweibuyingdangzaichixujingyingdejichushangbianzhi2019niancaiwubaobiao。

guangdongshengzhucehuijishixiehui

2020nian2yue19ri

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