香港会财局就多项审计缺失谴责普华永道及其两位合伙人，并处以罚款共计160万港元

Core Viewpoint - The Hong Kong Institute of Certified Public Accountants (HKICPA) has reprimanded PwC's Hong Kong branch, RSM Hong Kong, and two of its partners for audit deficiencies, imposing a total fine of HKD 1.6 million [1] Group 1: Audit Deficiencies - The audit work conducted by the auditors in 2010 and 2011 regarding revenue recognition was found to be deficient, failing to obtain sufficient appropriate audit evidence for the revenue recorded by Dynasty Fine Wines Group Limited and its subsidiaries [1][3] - The auditors issued an unqualified opinion despite the lack of adequate evidence, leading to significant misstatements in the financial reports [3] Group 2: Internal Investigation Findings - An anonymous tip received in late 2012 alleged that the revenue of Dynasty Fine Wines was overstated and that substantial sales figures were fictitious [3] - An internal investigation revealed that a large portion of the wine products claimed to be sold to a major distributor had not been delivered and were instead stored in external warehouses [3] Group 3: Financial Adjustments - The company made adjustments to correct the misreported revenue in its financial statements for 2010 and 2011, indicating that it should have reported a loss in 2011 instead of the previously disclosed profit [3] - The adjustments resulted in a significant reduction in retained earnings for 2010 and 2011, amounting to approximately HKD 225 million and HKD 262 million, respectively [3] Group 4: Penalties Imposed - The HKICPA imposed a fine of HKD 800,000 on RSM Hong Kong, HKD 600,000 on partner Zheng Guang'an, and HKD 200,000 on partner Jiang Lingyan for their roles in the audit failures [3]