公证天业审计费1分钱没收到，反被证监会罚款200万、2名签字会计师被罚80万

Core Viewpoint - The audit firm Gongzheng Tianye has been penalized for failing to perform due diligence in its audit of Huadao Biological's IPO, resulting in a fine of 2 million yuan and warnings to the responsible accountants [1][14][24]. Group 1: Audit Findings - Gongzheng Tianye issued a standard unqualified audit report for Huadao Biological's IPO, despite the report containing false records due to the company's fraudulent activities, including fictitious sales and invoice issuance from 2019 to 2021 [4][19]. - The audit firm failed to maintain professional skepticism regarding significant anomalies, such as the company's frequent changes of clients and the lack of proper documentation for sales revenue [6][20]. - The audit procedures for verifying bank acceptance bill discounts were inadequate, failing to assess the authenticity of the bills and not addressing discrepancies in the discounting process [7][21]. Group 2: Financial Irregularities - Huadao Biological reported a 286% increase in revenue in 2019, followed by a 77.82% decrease in 2021, with gross margins fluctuating significantly, indicating potential manipulation of financial results [8][22]. - The audit firm did not adequately investigate the cash flow related to fictitious sales, which involved transactions through related parties' bank accounts, leading to a lack of sufficient audit evidence [9][22]. Group 3: Regulatory Actions - The China Securities Regulatory Commission (CSRC) has mandated Gongzheng Tianye to rectify its practices and imposed a fine of 2 million yuan, while the responsible accountants Liu Yong and Yang Yue received warnings and fines of 400,000 yuan each [1][15][24]. - The CSRC concluded that the audit firm did not fulfill its responsibilities as outlined in the relevant auditing standards, leading to the issuance of a penalty decision [10][23].