恒峰

监管动态

广东省注协关于新冠肺炎疫情防控期间会计师事务所执行2019年年报审计工作的风险提示函

粤注协〔2020〕17号
来源:作者: 发布时间:2020年02月20日 浏览: 次 字体:

gehuijishishiwusuo:

恒峰xinguanfeiyanyiqingfangkongxingshiyiranyanjun,weibangzhuwoshenggehuijishishiwusuoyingduiyiqingyingxiang,shunliwancheng2019niannianbaoshenjigongzuo,xianzuochuruxiafengxiantishi,gongcankao。

一、恪守职业道德守则,遵守执业准则

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

二、实施灵活审计手段同时密切关注相应的风险

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

(一)关注远程审计方式的固有风险

鉴于远程审计方式对电子数据、网络通信、信息化工具软件存在较大程度的依赖,因此注册会计师在实施远程审计工作时应高度关注远程审计方式的风险:一是数据传输和存储的安全性风险;二是数据自身的真实性和完整性风险;三是信息化工具软件的可靠性风险;四是审计程序和审计证据获取的合规性和有效性风险;五是恒峰客户财务信息泄露的风险。

(二)关注远程审计方式的检查风险

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

恒峰tigaoyuanchengshenjifangshihuoqushenjizhengjukekaoxingdefangshibaokuodanbuxianyuyixiafangshi:

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

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

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

(三)关注远程审计的控制风险

恒峰duibeishenjidanweideneibukongzhiyouxiaoxingdejielun,xuyaodaliangyangbenjinxingjiancha,huozhetongguozhixingchuanxingceshiyanzhengyiqiannianduneibukongzhiyouxiaoxingjielunshifoujixushiyong。danyuanchengshenjifangshijiangnanyihuoqudaliangdeyangbenqiewufashishixiangyingdechengxu,jiangwufaquedingneibukongzhishifouyouxiao,jineryingxiangzhixingqitashenjichengxujiqihuoqushenjizhengjudekekaoxing。

(四)关注部分现场审计程序的不可替代性

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

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

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

三、关注新冠肺炎疫情对资产负债表日后事项的影响

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

恒峰(er)ruguobaokuociciyiqingzaineidezichanfuzhaibiaorihoushixiangbiaomingchixujingyingbuzaishiyong,zebeishenjidanweibuyingdangzaichixujingyingdejichushangbianzhi2019niancaiwubaobiao。

guangdongshengzhucehuijishixiehui

2020nian2yue19ri

恒峰相关的文章

  • 没有相关内容

相关部门网站

关闭 >