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11.3中国注册会计师协会发布《关于做好上市公司2008年度财务报表审计工作的通知》,通知中列出了会计师事务所应充分关注的十大会计风险领域,其中债务重组被列为头号“雷区”。中注协要求会计师事务所就此10个重大风险领域
11.3 The Chinese Institute of Certified Public Accountants issued the Notice on Doing Well the Auditing of Financial Statements of Listed Companies for 2008, which listed the top ten accounting risk areas for which accounting firms should fully pay attention. Among them, the debt restructuring was listed as the number one mine Area". AICPA requires accounting firms in this 10 major areas of risk