引导会计师事务所重视审计质量 中注协在年报密集披露期提示风险

Core Viewpoint - The China Institute of Certified Public Accountants (CICPA) has intensified discussions with accounting firms during the annual report disclosure peak, emphasizing the importance of risk prevention related to audit risks that may trigger stock delisting conditions and significant uncertainties regarding the going concern ability of listed companies [1][2]. Group 1: Audit Risks and Regulatory Actions - CICPA's recent warnings about audit risks aim to enhance the quality of audits and focus on key audit areas, reflecting the regulatory body's concern over the authenticity of financial reports and the stability of the capital market [1][3]. - The new "National Nine Articles" released in April last year has increased the regulatory scrutiny on delisting, further clarifying the mandatory delisting standards and prompting exchanges to revise listing rules to improve delisting risk warnings [1][2]. Group 2: Audit Quality and Compliance - As of April 22, 2025, 54 accounting firms have issued audit reports for 2,560 listed companies, with 2,554 receiving unqualified opinions, indicating a generally compliant audit result among most companies, although some still face going concern risks [2][3]. - CICPA has advised accounting firms to prioritize audit projects for companies at risk of delisting, ensuring that experienced team members are assigned and that independence and quality review processes are strictly followed [2].