天健会计师所收警示函 审计国城矿业2023年报5宗违规

Core Viewpoint - The China Securities Regulatory Commission (CSRC) issued a warning letter to Tianjian Accounting Firm and its accountants Zhu Qianmin and He Renyu for deficiencies in the audit of Guocheng Mining's 2023 financial statements, highlighting significant non-compliance with auditing standards [10][24]. Group 1: Audit Issues Identified - The firm failed to properly assess the company's going concern risks [13][14]. - Inadequate risk assessment procedures were executed without understanding the audited entity and its environment [14]. - Control testing procedures were poorly designed and did not adequately address identified control deviations [15][16]. - Key control points were not tested according to the audit plan, leading to insufficient audit sampling [16] Group 2: Substantive Procedures Deficiencies - The audit of construction in progress was insufficient, lacking adequate evidence for the appropriateness of capitalizing related expenses [17]. - Key audit evidence for revenue recognition was not obtained [17]. - Confirmation procedures were inadequate, with issues in managing confirmations and responding to discrepancies [18]. - Insufficient evidence was gathered for long-term equity investments, management expenses, and intangible asset amortization [19]. Group 3: Documentation and Reporting Issues - Numerous errors were found in the audit working papers [20]. - Key audit evidence was not retained in the working papers [21]. - The indexing of some working papers was not compliant with standards [22]. - The audit opinion lacked sufficient and appropriate evidence, leading to an unsupported standard unqualified opinion on the financial statements [22]. Group 4: Regulatory Compliance - The actions of Tianjian Accounting Firm and its accountants violated multiple provisions of the Chinese Certified Public Accountant Auditing Standards and the CSRC's regulations on information disclosure [9][24]. - The accountants, as signatories for the audit, bear primary responsibility for the identified violations [23]. - The CSRC mandated the firm to strengthen internal management and audit quality control, requiring a written rectification report within 15 working days [24].