Group 1 - The core issue is the difficulty faced by certain listed companies in finding new auditing firms, leading to increased delisting risks as the annual report disclosure deadline approaches [1][2][4] - As of February 2, 2026, two companies, *ST Haihua and *ST Sailong, have not secured new auditors after their previous firms resigned, raising concerns about their ability to disclose annual reports on time [2][4] - A total of eight companies have changed auditors since the beginning of 2026, with many of them showing signs of financial distress and having been flagged for potential delisting [1][5] Group 2 - The resignation of auditing firms often reflects their cautious approach towards companies with high audit risks, potentially due to issues like financial fraud or operational difficulties [3][6] - Companies that fail to secure new auditors risk receiving non-standard audit opinions or missing the legal deadline for annual report disclosures, which could lead to delisting [3][4] - The trend of frequent auditor changes during the critical reporting period indicates underlying operational challenges and heightened audit risks for the affected companies [7]
从“接单”到“避险”：严监管下2家审计机构1月底“撤离”
2 1 Shi Ji Jing Ji Bao Dao·2026-02-04 12:28