深圳堂堂会计师事务所收警示函，涉恒立实业营收核查

Core Viewpoint - The Hunan Securities Regulatory Bureau issued a warning letter to Shenzhen Tangtang Accounting Firm and related personnel due to multiple issues found during the special verification of Hengli Industrial Development Group Co., Ltd.'s 2023 annual revenue deduction [1] Group 1: Business Conduct Issues - The firm failed to obtain a written statement from Hengli Industrial's management regarding the responsibility for the preparation of the revenue deduction situation table [2] - There was a lack of timely archiving of modified strategies and plans, and specific procedures to address significant misstatement risks were not listed [3] - The risk identification and assessment were inadequate, with contradictions in the risk assessment documents [4] Group 2: Substantive Procedures Deficiencies - The firm did not perform appropriate further procedures to assess whether the revenue recognition conditions were met when actual installation quantities were found to be lower than contractually agreed [5] - There were deficiencies in confirmation procedures, including failure to confirm relevant income situations and inadequate documentation of confirmation details [6] - Interview procedures were lacking, with some questionnaires missing signatures and identification materials, and important stakeholders were not interviewed [7] Group 3: Inappropriate Verification Conclusions - The conclusion that equipment installation income was "non-occasional" was deemed inappropriate, as the firm failed to recognize the occasional nature of the related income [8] - The firm did not deduct non-standard opinion income as required by the Shenzhen Stock Exchange's guidelines [9] - The conclusions drawn lacked sufficient evidence, failing to reduce audit risks to an acceptable low level [10] Group 4: Internal Management Failures - Project partner Zhu Zheng did not participate in the special verification work, and the verification report was issued without his review and confirmation [12] - The firm has a history of insufficient audit evidence, as seen in a previous case involving Huqing Gaobao Company, leading to administrative penalties [14]