IPO收费不合理！德勤华永收警示函

Group 1 - The Shanghai Securities Regulatory Commission has issued a warning letter to Deloitte Huayong Accounting Firm and related personnel due to violations involving stock trading by relatives of employees involved in audit projects and unreasonable fee arrangements for certain IPO projects [1][2] - Deloitte Huayong has been found to have issues in three main areas: quality management, independence, and project execution quality [1][2] Group 2 - In terms of quality management, there were instances of cross-implementation of project quality reviews and non-standard documentation of quality review working papers [1] - Regarding independence, relatives of individual employees traded stocks related to audit projects, and there were conflicts between non-assurance and assurance services, along with unreasonable fee arrangements for certain IPO projects [2] Group 3 - In project execution quality, there were deficiencies in risk assessment, such as the lack of supporting documents for key control points related to payments in 2024 and failure to document reasons for sample discrepancies [3] - Control testing issues included not identifying the appropriateness of key control points for the timing of goods delivery and insufficient evaluation of deviations in construction projects [4] - Substantive procedures were inadequate, with failures to analyze the appropriateness of audit evidence for revenue recognition and insufficient sample sizes for fixed asset testing [5]