大信会计师所被通报批评 审计*ST金洲等2公司财报违规

Core Viewpoint - The Shenzhen Stock Exchange has imposed disciplinary actions against Da Xin Accounting Firm and its certified public accountants for significant violations during the audits of Fenghui Leasing Co., Ltd. and Jinzhou Cihang Group Co., Ltd. [1][21] Group 1: Violations Identified - Da Xin Accounting Firm issued documents with major omissions and false records, failing to disclose related party transactions during significant asset restructuring [1][21] - Jinzhou Cihang inflated operating income and total profit in 2017 and 2018, and did not disclose non-operating fund occupation related transactions [1][21] Group 2: Audit Procedures Deficiencies - Da Xin did not diligently execute audit procedures for Fenghui Leasing, failing to identify and assess related party transaction misstatement risks [3][22] - The audit documentation showed inadequate execution of procedures related to understanding and testing related party transactions [4][23] Group 3: Specific Audit Failures - The audit of accounts receivable and other current assets had deficiencies, with significant amounts not properly recorded in the financial statements [5][24] - Da Xin failed to maintain professional skepticism regarding unusual transactions, leading to insufficient audit evidence [5][24] Group 4: Disciplinary Actions - Disciplinary actions include public reprimands for accountants Cao Bin, Yan Xiumin, and Zhao Liping, and a public criticism for Da Xin Accounting Firm [14][33] - The actions were based on violations of the Shenzhen Stock Exchange's listing rules, which require diligence and accuracy in audit reports [15][31]