事涉江苏舜天审计违规！苏亚金诚会计师事务所一从业人员被出具警示函

Core Viewpoint - The Jiangsu Securities Regulatory Commission issued a warning letter to Qi Chengbing, a staff member of Suya Jincheng Accounting Firm, due to violations found during the audit of Jiangsu Shuntian Co., Ltd.'s 2015 annual report [1][4]. Group 1: Audit Process Issues - Deficiencies were identified in the business acceptance procedures, as the firm failed to communicate with the previous auditor regarding significant audit matters, with the response from the previous auditor received after the audit report was issued [1][2]. - The risk identification and assessment procedures were inadequately executed, particularly regarding the assessment of revenue fraud risks, which were deemed inappropriate given the company's performance pressure and inherent risks in trade companies [2][3]. - There was a lack of separate risk assessment for the communications equipment business, failing to recognize abnormal conditions such as fixed gross margins and unusual payment terms, which should have raised professional skepticism [2][3]. Group 2: Revenue Recognition Issues - Insufficient investigation into the relationships between suppliers and customers was noted, with no documentation retained regarding the top five customers and suppliers, leading to missed connections between entities controlled by the same individual [3][4]. - The audit did not obtain adequate and appropriate evidence for revenue recognition, only confirming the balance of advance payments and failing to verify sales amounts with major customers [3][4].