中兴财光华及2名签字注会收警示函！

Core Viewpoint - The article discusses the regulatory actions taken by the Xiamen Securities Regulatory Bureau against Zhongxing Caiguanghua Accounting Firm and its auditors for deficiencies in the audit of Xiamen Haiheda Electronic Information Co., Ltd.'s 2023 annual report [2][4]. Summary by Sections Deficiencies in Control Testing Procedures - Zhongxing Caiguanghua failed to understand the procurement and sales processes separately for different business types, which included automotive parts and environmental monitoring equipment, leading to inadequate control activity testing [2][4]. Insufficient Audit Procedures for Revenue - The audit procedures for Haiheda's software business revenue were inadequate, as the firm did not sufficiently investigate the rapid year-on-year growth and failed to maintain professional skepticism [5][6]. - For other products like base station air conditioners and lead-acid batteries, the firm only collected basic documents without addressing anomalies in shipping and logistics [5][6]. Inadequate Fixed Asset Audit - The audit of Haiheda's fixed assets lacked thoroughness, as the firm did not question the reliability of confirmation letters from suppliers despite anomalies in their addresses [6][7]. Insufficient Audit of Intangible Assets - The audit of intangible assets showed rapid growth and low correlation with main business activities, but the firm did not maintain professional skepticism or implement appropriate audit procedures [6][7]. Deficiencies in Cut-off Testing Procedures - The firm only sampled accounting vouchers before the balance sheet date for revenue, accounts receivable, and R&D expenses, neglecting those after the balance sheet date [7][8]. Inadequate Confirmation Procedures - During the confirmation of accounts receivable, the firm did not question the reliability of responses from clients with abnormal addresses and failed to document further audit procedures to address these concerns [8][9].