超九成审计无保留 近两百家获“非标”

Core Insights - The overall quality of annual reports for A-share listed companies in 2024 is considered stable, with 96.5% receiving standard unqualified audit reports [1][6] - A total of 191 companies received non-standard audit reports, with 101 of these being ST (Special Treatment) companies facing delisting risk [2][3] - Major reasons for non-standard audit reports include significant uncertainties regarding going concern, limitations on audit scope, and major internal control deficiencies [1][6] Group 1: Audit Report Quality - 5403 listed companies disclosed their 2024 annual reports, with 5212 receiving standard unqualified audit reports, indicating high compliance with financial reporting standards [1] - 20 companies received audit reports with no opinion, all of which were ST companies under delisting risk warnings [3] Group 2: Non-Standard Audit Reports - Among the 191 companies with non-standard audit reports, a significant portion are ST companies, highlighting the financial distress in this segment [2] - Companies like ST Meigu faced delisting warnings due to negative net assets, with significant overdue bank loans and ongoing litigation risks [3][4] Group 3: Recommendations for Companies - Companies receiving non-standard audit reports should actively implement corrective measures to avoid future occurrences, including timely disclosure of audit opinions and reasons [6] - Maintaining close communication with audit firms and providing necessary documentation can help mitigate risks associated with non-standard audit opinions [6]