立华股份：曹阳、张志威等人因未依法履行其他职责被深圳证券交易所通报批评

Group 1 - The core issue involves the criticism of two individuals, Cao Yang and Zhang Zhiwei, for failing to fulfill their responsibilities as required by law, resulting in a public reprimand from the Shenzhen Stock Exchange [1] Group 2 - Specific violations include inadequate execution of audit procedures related to inventory, such as insufficient attention to abnormal situations in inventory and cost-related confirmations, and failure to document the monitoring process adequately [2] - There were deficiencies in risk assessment and internal control testing, with discrepancies between the actual audit procedures performed and those disclosed in the audit report [2] - Audit sampling procedures were not executed properly, including failure to meet minimum sample size requirements and lack of consistency in sample selection methods [2] - Inadequate attention was given to revenue, cash, and share-based payment audit procedures, with insufficient scrutiny of abnormal situations in revenue details and bank transactions [2] - The confirmation process was flawed, with some samples unable to be confirmed due to lack of real-name authentication, and no alternative clients were selected for confirmation [2] - Other audit procedures were also lacking, including failure to verify the accuracy and completeness of business data in the ERP system [2] Group 3 - Project quality management was inadequate, with failure to follow audit standards and internal quality review requirements, leading to incomplete archiving of audit work papers [3] - The decision made was to issue a public reprimand as a disciplinary action [3]