大华所及2名注会收警示函！

Core Viewpoint - The Inner Mongolia Securities Regulatory Bureau issued a warning letter to Dahua Accounting Firm and its signing accountants due to inadequate auditing practices during the financial report audit of Inner Mongolia Furu Medical Technology Co., Ltd for 2023 [1][6]. Group 1: Audit Issues - Internal control audit procedures were inadequately executed, failing to fully understand the control situation of significant overseas subsidiaries [3][4]. - Revenue-related audit procedures were insufficient, leading to the premature recognition of revenue amounting to 2.881 million yuan in the 2023 annual report, affecting the accuracy of periodic reports [4][5]. - The company did not reasonably estimate variable consideration in drug sales contracts, fully recognizing revenue without accounting for sales discounts and rebates [4][5]. Group 2: Capitalization and Inventory Issues - R&D expense capitalization audit procedures were inadequate, with insufficient evidence provided beyond project closure reports and interviews with overseas accountants [4][5]. - Inventory audit monitoring procedures were not properly implemented, lacking evaluation of management's procedures for recording and controlling inventory results [5][6]. Group 3: Impairment and Compliance - Audit procedures related to impairment of construction projects were inadequately executed, with the balance of the Furu Health Technology Park project at the end of 2023 being 190 million yuan, accounting for 7.17% of total assets [5][6]. - The actions taken by the accountants violated relevant auditing standards and regulations, leading to the issuance of a warning letter and the requirement for corrective actions within 30 days [6].