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  香港4月23日电(记者韩星童)香港大学(港大)23日表示,由港大医学院带领的国际跨学科研究团队,成功开发全球首个可同时进行甲状腺癌分期及风险评级的人工智能(AI)模型,其准确率突破90%。

  中新经纬4月23日电中国注册会计师协会(下称“中注协”)官网23日消息,近日,中注协向有关会计师事务所发出上市公司2024年年报审计约谈函,提示可能触发股票退市条件的上市公司年报审计风险,并要求会计师事务所说明承接的有关上市公司客户2024年年报审计开展情况。

  中注协指出,2024年4月,《国务院关于加强监管防范风险推动资本市场高质量发展的若干意见》印发,要求加大退市监管力度,深化退市制度改革;同时,证监会发布《关于严格执行退市制度的意见》,进一步明确了强制退市标准,沪深交易所也分别修订主板、双创板的股票上市规则,完善了退市风险警示(*ST)的要求。更严格的强制退市标准对审计工作提出更高要求,注册会计师要严守风险底线,审慎发表审计意见,切实发挥执业监督作用,促进上市公司提升会计信息质量,维护社会公众利益。

  中注协提示,会计师事务所应将可能触发股票退市条件的上市公司审计项目作为重点项目,委派具备丰富审计经验的项目组成员和项目质量复核人员,严格遵守独立性要求,强化项目质量复核,确保所有重大事项和分歧事项解决之后再批准出具审计报告。

  同时,项目组应结合退市风险公司特点,保持应有的职业怀疑,加大反舞弊资源投入,增加审计程序的不可预见性,设计、实施有针对性的反舞弊程序;充分关注营业收入及其扣除情况、净利润、非经常性损益、净资产等核心财务数据的真实性及相关交易的商业合理性,获取充分、适当的审计证据。

  项目合伙人应当充分、适当地参与整个审计过程,要深入项目进行指导、监督和复核,强调项目组成员保持职业怀疑的重要性,确定项目组作出的重大判断和据此得出的结论的适当性,做好与上市公司管理层和治理层就重大事项的沟通和记录。(中新经纬APP) 相亲对象是强硬的问题的学生_激情剧情让你欲罢不能!的相关文章 林诗栋晋级澳门世界杯决赛的相关文章
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