突发！德勤被公开谴责，罚款191.2万

Core Viewpoint - The Hong Kong Accounting and Financial Reporting Council (AFRC) has publicly reprimanded Deloitte, along with two partners, for multiple audit deficiencies related to revenue recognition in the audits of two former Hong Kong-listed companies, Tianhe Group and Sander International Group, resulting in a total fine of HKD 1,912,000 [1][2] Group 1: Audit Findings - The AFRC identified significant deficiencies in the audit procedures of Deloitte, including failures in revenue recognition and external confirmation processes, which led to insufficient audit evidence and a lack of professional skepticism regarding significant misstatement risks related to revenue [2][4] - Specific deficiencies included inadequate assessment of internal controls related to revenue cycles, failure to ensure the completeness of sales in testing, and not obtaining critical evidence for goods delivery and customer acceptance [4][5] Group 2: Tianhe Group Audit - Tianhe Group, primarily engaged in the production and sale of fine chemical products, had its revenue overstated by approximately 54% in its IPO prospectus, with sales figures for 2011, 2012, and 2013 reported as RMB 32 billion, 40.9 billion, and 48.4 billion, respectively [3][6] - Deloitte and partner Wang were responsible for auditing Tianhe Group's financial information for the fiscal years 2011, 2012, and 2013, where revenue was identified as a significant risk area with potential for material misstatement due to fraud [3][6] Group 3: Sander International Group Audit - Sander International Group, involved in water supply and sewage treatment, had its bank balances overstated by approximately RMB 2.1 billion and 2.7 billion for the years 2012 and 2013, respectively [6] - Deloitte and partner Mai conducted the audits for Sander International Group for the fiscal years 2012 and 2013, where significant misstatement risks were identified in revenue and bank balances [6]