大信与中兴华被批评涉雏鹰农牧报审计违规

Core Points - The Shenzhen Stock Exchange has issued disciplinary actions against Da Xin Accounting Firm and Zhongxinghua Accounting Firm for audit violations related to Chuying Agricultural Group's annual reports for 2016 and 2017 [1][2][14][22] - Both firms failed to exercise due diligence during the audit processes, leading to false representations in the financial statements of Chuying Agricultural Group [2][3][22] Summary of Violations Da Xin Accounting Firm (2016 Audit) - Da Xin's audit report for Chuying Agricultural's 2016 annual report contained false records, including inflated figures for available-for-sale financial assets, long-term equity investments, other current assets, operating income, and total profit [1][5] - The firm did not perform adequate audit procedures, failing to identify discrepancies in financial records and not maintaining professional skepticism regarding unusual audit evidence [2][6][10] - Disciplinary actions included public reprimands for the responsible accountants and a formal criticism of Da Xin Accounting Firm [2][13] Zhongxinghua Accounting Firm (2017 Audit) - Zhongxinghua's audit report for Chuying Agricultural's 2017 annual report also included false records, with inflated figures for other current assets, operating income, and total profit [14][15] - Similar to Da Xin, Zhongxinghua failed to conduct thorough audit procedures and did not maintain professional skepticism regarding unusual audit evidence [15][19][22] - Disciplinary actions included public reprimands for the responsible accountants and a formal criticism of Zhongxinghua Accounting Firm [22][23]