深交所连发监管函，直指天力锂能审计与评估执业问题

Core Viewpoint - The Shenzhen Stock Exchange has issued regulatory letters to Tianli Lithium Energy Group Co., Ltd. and related auditing and asset evaluation firms due to multiple professional misconducts during the audit and asset evaluation processes for the 2024 annual report [2] Group 1: Audit Project Issues - Tianjian Accounting Firm and signing accountants Liang Yiming and Yin Lulu faced six major issues in the audit of Tianli Lithium's 2024 annual report, including inappropriate selection of materiality benchmarks and inadequate execution of key audit procedures [3] - Specific audit deficiencies included failure to verify key parameters during asset impairment testing, incomplete execution of confirmation procedures for bank account balances, and lack of reliable evidence for revenue recognition [3] - Additional issues involved inadequate procedures for inventory audits and research and development expenses, with missing signatures on key documents and incomplete records [3] Group 2: Asset Evaluation Issues - Beijing Yatai Lianhua Asset Evaluation Co., Ltd. and evaluators Song Xiaowen and Yang Congling encountered errors in parameter selection and calculations during the asset evaluation project for Tianli Lithium [4] - Notable mistakes included incorrect discount rate calculations, erroneous selection of urban construction tax rates, and inaccuracies in capital expenditure amounts and land use index calculations [4] - Errors also extended to data predictions and records, such as depreciation and amortization forecasts, and inaccuracies in the historical operating conditions of the evaluated entity [5] Group 3: Regulatory Response - The Shenzhen Stock Exchange emphasized that the actions of the involved firms violated the listing rules and called for immediate corrective measures to prevent recurrence of such issues [5]