众华所审计顺博合金“翻车”，两名注会同步遭警示

Core Viewpoint - Chongqing Securities Regulatory Bureau issued a warning letter to Zhonghua Accounting Firm and its auditors due to multiple issues identified during the audit of Shunbo Alloy's 2024 financial report [1][4] Group 1: Risk Assessment Issues - The audit working papers did not reflect a reassessment and adjustment of materiality levels based on the company's operational situation from October to December 2024 and significant post-balance sheet events, violating relevant auditing standards [2] Group 2: Substantive Procedure Issues - The auditors failed to perform further audit procedures on certain confirmation discrepancies, inadequately executed revenue cutoff testing, and did not identify the company's cross-period revenue recognition. Additionally, the impairment testing for receivables and inventory was insufficient, leading to underreported bad debt provisions and inventory write-downs [3] Group 3: Regulatory Violations - The actions of Zhonghua Accounting Firm and the signing auditors violated the relevant provisions of the Information Disclosure Management Measures for Listed Companies, resulting in administrative regulatory measures including a warning letter and a record in the securities market integrity file [4]