中兴财光华及3名注会被罚没近300万元！

Core Viewpoint - The article discusses the administrative penalties imposed on Zhongxing Caiguanghua Accounting Firm for failing to perform due diligence in auditing the financial statements of Jinglan Technology for the years 2020 and 2021, leading to significant violations of the Securities Law [1][2][14]. Group 1: Administrative Penalties - The Heilongjiang Securities Regulatory Bureau ordered Zhongxing Caiguanghua to rectify its practices, confiscated business income of 188,679.25 yuan, and imposed a fine of 2 million yuan [1][14]. - The responsible auditors, Gao, Zhang, and Li, received warnings and fines of 400,000 yuan and 200,000 yuan respectively [1][14]. Group 2: Audit Failures - Zhongxing Caiguanghua failed to execute effective interview procedures during the audit of Jinglan Technology's 2020 financial statements, neglecting to inquire about significant discrepancies in project costs and revenues [9][10]. - The firm did not maintain reasonable attention to obvious doubts regarding the original vouchers for project costs, which had clear discrepancies [10]. - There was a lack of effective on-site verification procedures, as the audit team did not adequately assess the completion progress and value of equipment at the project site [11]. Group 3: Specific Violations in 2021 Audit - In the 2021 audit, Zhongxing Caiguanghua failed to effectively execute goodwill audit procedures, not considering changes in parameters and assumptions that could impact goodwill assessments [12]. - The firm also did not properly execute bad debt reserve audit procedures, resulting in an underestimation of bad debt reserves by 20.5926 million yuan, exceeding the materiality threshold established for the audit [13].