大信所被通报批评，两注会被公开谴责！

Core Viewpoint - The Shenzhen Stock Exchange has imposed disciplinary actions against Da Xin Accounting Firm and its certified public accountants Wang Jin and Cui Huqiang for failing to perform due diligence in the audit of Huaxun Fangzhou Co., Ltd. for the years 2016 and 2017, resulting in false records in the audit reports [1][3][9]. Group 1: Disciplinary Actions - Da Xin Accounting Firm and the two accountants received public reprimands and criticism for their roles in the audit of Huaxun Fangzhou's financial statements [1][9]. - The firm and the accountants were previously warned by the Shenzhen Stock Exchange regarding issues in the 2018 annual report audit of Huaxun Fangzhou [1][3]. Group 2: Violations Identified - The audit reports for 2016 and 2017 contained false records due to the firm's failure to maintain professional skepticism and obtain sufficient audit evidence [3][9]. - Specific instances of negligence included not recognizing significant discrepancies in sales and inventory records, such as sales invoices being dated earlier than delivery dates and inconsistencies in customer addresses [4][5][6][7][8]. Group 3: Consequences and Record Keeping - The violations by Da Xin Accounting Firm and the accountants will be recorded in their integrity files, impacting their professional reputation [10].