券商中国·2025-12-14 09:51Core Viewpoint - The Jiangsu Securities Regulatory Bureau has imposed penalties on Yongtuo Accounting Firm for failing to perform due diligence in their auditing processes, resulting in false records in annual audit reports and other certification reports [2][4]. Group 1: Penalties and Violations - Yongtuo Accounting Firm was ordered to rectify its practices, had its business income of 8.11 million yuan confiscated, and was fined 57.17 million yuan, with a prohibition on engaging in securities services [2][5]. - The firm was found to have serious deficiencies in its auditing processes for multiple clients, including Hongda Xingye, Hengjiu Technology, and Kelin Environmental Protection, leading to the issuance of unqualified audit reports despite known issues [2][3][4]. Group 2: Specific Cases of Misconduct - In the case of Hongda Xingye, Yongtuo's audit reports for 2020 to 2022 contained false records, and the firm failed to maintain independence and objectivity in its auditing practices [2][3]. - For Hengjiu Technology, significant deficiencies were noted in the 2019 to 2021 audit reports, including a lack of professional skepticism and inadequate assessment of fraud risks [3][4]. - During the audit of Kelin Environmental Protection's 2021 financial statements, Yongtuo did not properly understand internal controls related to revenue and failed to execute appropriate control tests, leading to serious violations of auditing standards [4][5].