為(wei)做好上市公(gong)(gong)司2009年度財務(wu)報(bao)表審(shen)(shen)計工(gong)作(zuo)(zuo),規(gui)范注(zhu)冊會計師的執(zhi)業行為(wei),提高審(shen)(shen)計質量,維護(hu)資本(ben)市場(chang)穩定(ding),保護(hu) 公(gong)(gong)眾利益(yi),中國注(zhu)冊會計師協會日(ri)前(qian)就(jiu)做好上市公(gong)(gong)司2009年度財務(wu)報(bao)表審(shen)(shen)計工(gong)作(zuo)(zuo)的有(you)關(guan)事項(xiang)發布通知(zhi)。通知(zhi)指出,審(shen)(shen)計工(gong)作(zuo)(zuo)要密切聯系(xi)當前(qian)經(jing)濟形勢,關(guan)注(zhu)重大 會計風險領域,重點關(guan)注(zhu)創業板上市公(gong)(gong)司的審(shen)(shen)計風險。

　　通知指出(chu),在(zai)創(chuang)業板(ban)上(shang)(shang)市(shi)公(gong)(gong)司(si)審計(ji)中(zhong),會(hui)計(ji)師事(shi)務所要重(zhong)(zhong)(zhong)點關(guan)(guan)注(zhu)創(chuang)業板(ban)上(shang)(shang)市(shi)公(gong)(gong)司(si)管理(li)層 舞弊風(feng)(feng)(feng)險(xian),關(guan)(guan)注(zhu)收(shou)(shou)入確認、債務重(zhong)(zhong)(zhong)組收(shou)(shou)益(yi)確認、研(yan)發支出(chu)資本化等(deng)(deng)問題;重(zhong)(zhong)(zhong)點關(guan)(guan)注(zhu)上(shang)(shang)市(shi)公(gong)(gong)司(si)編制(zhi)財(cai)務報表所依據的(de)(de)持續經營(ying)(ying)假設的(de)(de)適(shi)當性,關(guan)(guan)注(zhu)盈利(li)是(shi)否來自主營(ying)(ying)業 務,產品、技(ji)術(shu)等(deng)(deng)是(shi)否發生重(zhong)(zhong)(zhong)大(da)變化并影響其持續盈利(li)能力;重(zhong)(zhong)(zhong)點關(guan)(guan)注(zhu)上(shang)(shang)市(shi)公(gong)(gong)司(si)的(de)(de)技(ji)術(shu)風(feng)(feng)(feng)險(xian),關(guan)(guan)注(zhu)公(gong)(gong)司(si)在(zai)用的(de)(de)商標、專利(li)、專有技(ji)術(shu),以(yi)(yi)及特許經營(ying)(ying)權等(deng)(deng)重(zhong)(zhong)(zhong)要資產或 技(ji)術(shu)的(de)(de)取(qu)得、使用是(shi)否存(cun)在(zai)重(zhong)(zhong)(zhong)大(da)不利(li)變化的(de)(de)風(feng)(feng)(feng)險(xian);重(zhong)(zhong)(zhong)點關(guan)(guan)注(zhu)上(shang)(shang)市(shi)公(gong)(gong)司(si)關(guan)(guan)聯方(fang)關(guan)(guan)系及重(zhong)(zhong)(zhong)大(da)關(guan)(guan)聯方(fang)交(jiao)易風(feng)(feng)(feng)險(xian),采取(qu)適(shi)當措(cuo)施識別關(guan)(guan)聯方(fang),并關(guan)(guan)注(zhu)營(ying)(ying)業收(shou)(shou)入或凈利(li)潤(run)對關(guan)(guan)聯 方(fang)是(shi)否存(cun)在(zai)重(zhong)(zhong)(zhong)大(da)依賴(lai);重(zhong)(zhong)(zhong)點關(guan)(guan)注(zhu)上(shang)(shang)市(shi)公(gong)(gong)司(si)稅收(shou)(shou)風(feng)(feng)(feng)險(xian),關(guan)(guan)注(zhu)公(gong)(gong)司(si)享受的(de)(de)稅收(shou)(shou)優(you)惠是(shi)否合法,以(yi)(yi)及是(shi)否存(cun)在(zai)為(wei)避稅而向關(guan)(guan)聯方(fang)轉移利(li)潤(run)等(deng)(deng)情況。

　　通 知同時(shi)指出,會(hui)(hui)計師事務(wu)(wu)所應當(dang)(dang)密切關(guan)(guan)注(zhu)國際金融(rong)危(wei)機和整體經濟形勢可能對(dui)上市公司造成的(de)(de)影響(xiang),審慎確定重(zhong)(zhong)大會(hui)(hui)計風險領域(yu),保持(chi)應有的(de)(de)職(zhi)業謹慎,并對(dui)上市公 司面臨的(de)(de)相關(guan)(guan)重(zhong)(zhong)大風險領域(yu)予以充(chong)分關(guan)(guan)注(zhu):編制(zhi)財務(wu)(wu)報表所依據的(de)(de)持(chi)續經營假設(she)的(de)(de)適(shi)當(dang)(dang)性(xing);金融(rong)工具的(de)(de)分類和計價(jia)依據,尤其是(shi)采用公允(yun)價(jia)值計價(jia)的(de)(de)金融(rong)資(zi)產公允(yun)價(jia) 值的(de)(de)變動情(qing)況(kuang)(kuang);涉(she)及長期(qi)股權(quan)投(tou)資(zi)、無形資(zi)產、商譽、存貨、可供出售金融(rong)資(zi)產等項(xiang)目的(de)(de)資(zi)產減值情(qing)況(kuang)(kuang);反向(xiang)購(gou)買交(jiao)易的(de)(de)處(chu)理;遞(di)延(yan)所得(de)稅資(zi)產的(de)(de)確認;關(guan)(guan)聯(lian)方關(guan)(guan)系 及重(zhong)(zhong)大的(de)(de)關(guan)(guan)聯(lian)方交(jiao)易;企業合并、債務(wu)(wu)重(zhong)(zhong)組(zu)及異常的(de)(de)股權(quan)轉讓行(xing)為。

　　中(zhong)(zhong)注協(xie)有(you)關(guan)(guan)部門負(fu)責人在接受(shou)記者采訪時表(biao)示,協(xie)會(hui)將(jiang)嚴格按照(zhao)《中(zhong)(zhong)國注 冊(ce)會(hui)計(ji)(ji)師(shi)協(xie)會(hui)年(nian)報審計(ji)(ji)監(jian)管(guan)工作規(gui)程》的(de)要求,對(dui)上市公(gong)司2009年(nian)度(du)財務(wu)報表(biao)審計(ji)(ji)情況(kuang)進行(xing)跟蹤(zong),尤(you)其是(shi)創業(ye)板上市公(gong)司審計(ji)(ji)情況(kuang),密(mi)切關(guan)(guan)注在上市公(gong)司年(nian)報審 計(ji)(ji)中(zhong)(zhong)出現的(de)“炒魷魚、接下家(jia)(jia)”行(xing)為,對(dui)于(yu)惡意“接下家(jia)(jia)”行(xing)為實(shi)行(xing)重點監(jian)控(kong)。對(dui)年(nian)報監(jian)管(guan)過程中(zhong)(zhong)發現的(de)不嚴格遵循準則的(de)會(hui)計(ji)(ji)師(shi)事務(wu)所(suo)和(he)注冊(ce)會(hui)計(ji)(ji)師(shi),協(xie)會(hui)將(jiang)在執 業(ye)質量檢查中(zhong)(zhong)予(yu)以重點關(guan)(guan)注。