大信与中兴华2会计师所被批评 涉雏鹰退年报审计违规

Core Viewpoint - The Shenzhen Stock Exchange has imposed disciplinary actions on Da Xin Accounting Firm and its certified public accountants for violations during the audit of Chuying Agricultural Group's financial reports for 2016 and 2017, which included false records and lack of due diligence [1][2][14][24]. Group 1: Disciplinary Actions - Da Xin Accounting Firm and its auditors Xu Feng and Xie Sigang received public reprimands for their involvement in the false reporting of Chuying Agricultural Group's 2016 financial statements [2][13]. - Zhongxinghua Accounting Firm and its auditors Li Jujie and Zhang Liping were similarly reprimanded for their role in the 2017 financial statements [14][24]. Group 2: Violations in 2016 Audit - Da Xin Accounting Firm issued a standard unqualified audit report for Chuying Agricultural Group's 2016 annual report, despite the report containing inflated figures for available-for-sale financial assets, long-term equity investments, other current assets, revenue, and total profit [1][5]. - The audit procedures executed by Da Xin were inadequate, failing to maintain professional skepticism regarding abnormal audit evidence and lacking sufficient audit evidence to detect the inflated figures [7][10][13]. Group 3: Violations in 2017 Audit - Zhongxinghua Accounting Firm also issued a standard unqualified audit report for Chuying Agricultural Group's 2017 annual report, which similarly contained inflated figures for other current assets, revenue, and total profit [14][20]. - The audit procedures conducted by Zhongxinghua were deficient, with failures to maintain professional skepticism and to adequately verify the authenticity of financial records [18][23].