香港会财局对德勤及其2名合伙人处以191.2万港元罚款 称其存在审计缺失

Group 1 - The Hong Kong Accounting and Financial Reporting Council (AFRC) imposed penalties totaling HKD 1.912 million on Deloitte, Wang Tianze, and Mai Zhilong for multiple audit deficiencies related to revenue recognition and other violations [1] - Deloitte was responsible for the audit reports of Tianhe Chemical Group Limited and its subsidiaries for the years ending December 31, 2011, 2012, and 2013, as well as for Sander International Limited and its subsidiaries for the years ending December 31, 2012, and 2013 [1] - The AFRC found that the auditors failed to obtain sufficient appropriate audit evidence and lacked professional skepticism in addressing significant misstatement risks related to revenue [1] Group 2 - All three regulated parties admitted their violations and engaged in early settlement discussions with the AFRC, resulting in a 20% reduction in penalties for each case due to their cooperative attitude [2] - The final penalties were HKD 1.16 million for Deloitte, HKD 416,000 for Wang Tianze, and HKD 336,000 for Mai Zhilong [2] - This case marks the first disciplinary actions completed through cross-border regulatory cooperation, supported by the Ministry of Finance of the People's Republic of China, which involved obtaining audit working papers from the mainland [2]