Jiangsu Nanfang Medical(SH:603880) Zheng Quan Shi Bao·2025-11-06 17:53Group 1 - The core viewpoint of the articles highlights the critical role of Tianheng Accounting Firm as an independent third-party auditor in maintaining the integrity of the capital market by refusing to alter its negative opinion in the internal control audit report of Nanwei Co., Ltd [1][2] - In early 2023, the China Securities Regulatory Commission disclosed an administrative penalty against Nanwei Co., Ltd's actual controller, Li Ping, due to non-operational fund occupation issues, leading Tianheng to issue a negative internal control audit report for the year 2022, resulting in the company's stock being placed under risk warning and suspension [1] - Tianheng identified significant deficiencies in Nanwei's internal controls, which failed to prevent or timely detect and correct the violations, thus demonstrating the importance of independent audits in signaling financial risks to the market [2] Group 2 - Tianheng's commitment to professional integrity and independence is emphasized, showcasing the necessity for such qualities in intermediary institutions to ensure the healthy operation of the capital market [2] - The firm conducted thorough examinations of Nanwei's accounting records, bank statements, and internal approval documents to identify abnormal fund flows, thereby providing essential information for market participants and regulatory bodies [2] - The article advocates for more firms like Tianheng to act as reliable guardians of the capital market, reinforcing the need for professionalism, neutrality, and adherence to ethical standards in the auditing industry [2]