广联达年报审计存问题 立信会计所被警示

Core Viewpoint - The audit of Guanglianda Technology Co., Ltd. for the fiscal year 2023 by Lixin Accounting Firm revealed several professional issues, leading to a warning letter issued by the Beijing Securities Regulatory Bureau to Lixin and two signing accountants [1][2]. Group 1: Audit Issues - Five main issues were identified in the audit process, including a lack of independence due to an intern not signing the independence declaration [2]. - The risk assessment process was inadequate, lacking calculations and explanations for the determination of materiality levels, and the evaluation of impairment risks for loans and advances was insufficient [2]. - Control testing was not properly executed, with inappropriate sample selection and failure to identify control deviations accurately [2][3]. - Substantive testing was deficient, with inadequate analytical review procedures for revenue and insufficient detail testing, including discrepancies in revenue recognition [3]. - Cut-off testing was poorly executed, with small sample sizes and errors in selection, and there was no inventory impairment testing conducted [3]. Group 2: Regulatory Actions - The actions of Lixin Accounting Firm and the two accountants violated regulations outlined in the "Management Measures for Information Disclosure of Listed Companies" [3]. - The Beijing Securities Regulatory Bureau mandated that Lixin and the accountants must enhance quality management and submit a written report within 30 days of receiving the decision [4]. Group 3: Company Background - Lixin Accounting Firm, established in 1927, is one of the oldest and most influential accounting firms in China, with over 10,000 employees and more than 2,000 certified public accountants [5]. - In 2023, Lixin ranked third in the comprehensive evaluation of accounting firms in China, with a tax revenue of 5.002 billion yuan and additional income from other professional services amounting to 1.045 billion yuan [5].