中兴财所、国融兴华被通报批评！

Core Viewpoint - The article discusses the disciplinary actions taken against Zhongxing Caiguanghua Accounting Firm and Beijing Guorong Xinghua Asset Appraisal Company for their involvement in the audit and asset evaluation of Shouhang High-Tech Energy Technology Co., Ltd, highlighting significant failures in professional diligence and the issuance of misleading reports [1][5][12]. Group 1: Zhongxing Caiguanghua Accounting Firm - Zhongxing Caiguanghua Accounting Firm, along with auditors Chen Fayong and Sun Guangya, failed to maintain reasonable professional skepticism during the audit of Shouhang High-Tech's 2020 financial statements, leading to the issuance of a misleading audit report [1][5]. - The firm did not identify or assess significant misstatement risks related to the controlling shareholder's fund occupation, which resulted in a lack of diligence in their audit process [6][7]. - The audit report issued by Zhongxing Caiguanghua contained false records, and the firm was penalized with a public reprimand [8][9]. Group 2: Beijing Guorong Xinghua Asset Appraisal Company - Beijing Guorong Xinghua Asset Appraisal Company, along with appraisers Wang Rushan and Liu Tongzhou, provided an asset evaluation for Shouhang High-Tech that included significant omissions and false records [12][15]. - The appraisal report failed to disclose critical information, such as the freezing of the company's bank account for 160 million yuan, which impacted the evaluation's accuracy [13][15]. - The company was also penalized with a public reprimand for their lack of diligence and the misleading nature of their appraisal report [16].