证券时报·2025-12-14 12:56Core Viewpoint - Yongtuo Accounting Firm (special general partnership) failed to exercise due diligence in its auditing practices, resulting in false records in annual audit reports and fundraising verification reports, leading to significant penalties and a ban on providing securities services [1][4]. Group 1: Yongtuo's Violations - Yongtuo was responsible for auditing the financial statements of Hongda Xingye from 2020 to 2022, Hengjiu Technology from 2019 to 2021, and Kelin Environmental Protection for the year 2021, and was found to have issued reports with false records [1]. - The firm knowingly cooperated with Hongda Xingye's fraudulent activities, issuing unqualified audit reports despite being aware of significant issues and deficiencies in the audit process [1][2]. - Yongtuo's audit procedures exhibited major defects, including a lack of professional skepticism and failure to assess fraud risks adequately [2][3]. Group 2: Specific Findings - In the audit of Hengjiu Technology's annual reports from 2019 to 2021, Yongtuo failed to maintain professional skepticism and did not appropriately evaluate or respond to financial fraud risks [2]. - The audit of Kelin Environmental Protection's 2021 financial statements revealed that Yongtuo did not adequately understand internal controls related to revenue and failed to execute proper control tests, leading to significant deficiencies in substantive audit procedures [3]. Group 3: Penalties Imposed - The total penalties imposed on Yongtuo included the confiscation of business income amounting to 811 million yuan and fines totaling 57.17 million yuan, along with a prohibition on engaging in securities services [4].