The listed company's annual report audited accounts receivable, and the other party said that there was no such account. Do you want to write it off?

Need. If the other party can't provide the corresponding accounting vouchers, or it is confirmed that there is no accounts receivable in the annual report audit of the listed company, then the audit institution needs to verify and confirm the accounts receivable and ask the listed company to write off the relevant accounts. Specifically, audit institutions may require listed companies to provide other supporting documents to prove whether accounts receivable really exist. If the listed company cannot provide sufficient supporting documents or confirm that the account does not exist, then the audit institution needs to make the account receivable an exception and disclose it in the audit report. According to the Accounting Standards for Business Enterprises and Auditing Standards, audit institutions have the responsibility to properly handle and disclose the financial problems found, so as to protect the interests of investors and maintain market fairness. Therefore, if the other party inquiring about accounts receivable cannot provide corresponding accounting vouchers or confirm that accounts receivable do not exist, the auditing organ should take corresponding measures in time to deal with them.