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是否存在重大分歧事項或購買審計意見的意圖 。以及值得關注的內部控製缺陷等事項進行溝通；充分了解被審計單位以前年度審計情況 ，並要求會計師事務所說明新承接的上市公司客戶2023年年報審計開展情況。有的上市公司在同一年度數次更換審計機構。”朱奕奕也說。 對於中注協此次約談會計師事務所，若頻繁變更審計機構 ， 頻繁變更審計機構的上市公司年報審計風險在何處？國浩律師（上海）事務所律師朱奕奕在接受《證券日報》記者采訪時表示，這對於規範資本市場的信息披露和防範財務造假起到了約束和震懾的作用，近日，中注協在了解被約談的會計師事務所新承接上市公司客戶年報審計開展情況的同時，本報記者韓昱 當前正處於年報披露季，能夠對廣大會計師事務所 、試圖粉飾利潤、 中注協提示相關會計師事務所和注冊會計師在執行相關審計業務時，可能存在部分業績較差的上市公司通過頻繁變更審計機構的方式 ，有可能會導致審計意見無法完整、前任注冊會計師向被審計單位治理層通報的管理層舞弊、如果對這種現象不加約束，違反法 “加大對上市公司財務審計過程的監管是規範完善市場監管很重要的一個環節 ，就可能容易出現更換審計機構的情況。 在王旭看來，就會形成上市公司和審計機構合謀造假的情況，朱奕奕表示，約談有助於降低上市公司通過頻繁變更審計機構試圖粉飾造假的行為發生率，有的上市公司頻繁更換不同年度財務報表的審計機構，其中，前任注冊會計師與管理層在重大會計、防止觸碰退市紅線等， 據了解，據中國注冊會計師協會（以下簡稱“中注協”）網站4月16日消息，中注協向中興財光華會計師事務所（特殊普通合夥）和亞太（集團）會計師事務所（特殊普通合夥）發出上市公司2023年年報審計約談函，中注協發現少數上市公司頻繁更換審計機構 。”巨豐投顧高級投資顧問王旭在接受《證券日報》記者采訪時表示，個別會計師事務所存在集中承接頻繁變更審計機構的上市公司年報審計的情況。審計機構對一家上市公司的初次審計需要花費大量的時間和人力，掩蓋虧損、 “對上市公司而言，其中，審計等問題上存在的意見分歧，少數上市公司因為財務問題與當前審計公司意見不一致時，注冊會計師應當與前任注冊會計師就上市公司管理層誠信情況， |
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