城地香江连续7个季度会计出错 利润、收入、资产“集体失真”

Core Viewpoint - Chengdi Xiangjiang has announced corrections for accounting errors spanning seven consecutive quarters, affecting multiple financial statement items including profit, revenue, and assets [1][2]. Group 1: Accounting Errors - The company identified issues in the collection, organization, internal transmission, and archiving of original documents, leading to misstatements in revenue recognition and inventory estimates for its IDC system integration projects [1][2]. - The errors include incorrect calculations of internal transaction income and cost offsets, inaccuracies in the capitalization of rental use rights assets, and cross-period revenue recognition and inventory estimates for IDC system integration business [2][3]. Group 2: Financial Adjustments - The net profit attributable to shareholders for 2023 has been revised down by approximately 35 million yuan, changing from about -621 million yuan to approximately -656 million yuan [3]. - The net profit for the first three quarters of 2023 has been adjusted upwards by about 34 million yuan, from approximately -130 million yuan to about -96 million yuan [3]. Group 3: Audit Changes - The company changed its auditing firm from Tianzhi International to Rongcheng Accounting Firm to ensure the independence and objectivity of the audit process [3][4]. - Rongcheng Accounting Firm issued a non-standard audit opinion for 2024, citing insufficient evidence to confirm the accuracy of the prior accounting error corrections [4].