利安达及3名注会被通报批评！

Core Viewpoint - The Shenzhen Stock Exchange has criticized Lianda Accounting Firm and its certified public accountants for providing false audit reports for Guangdong Super Hua Technology Co., Ltd. from 2019 to 2022, highlighting significant violations in their auditing practices [1][4][10]. Group 1: Violations in Audit Reports - Lianda issued false audit reports for Super Hua Technology's financial statements from 2019 to 2022, failing to disclose related party transactions and non-operating fund occupation [1][4]. - The audit reports for 2019 and 2020 were issued with unqualified opinions, while those for 2021 and 2022 received qualified opinions, indicating a lack of diligence in the auditing process [5][6]. Group 2: Lack of Diligence in Auditing - Lianda did not adequately execute risk response measures for prepaid items, with significant balances reported: 80.86% in 2019, 81.53% in 2020, 91.76% in 2021, and 67.99% in 2022 [5][6]. - The firm failed to properly check the documentation for accounts payable and other receivables, lacking sufficient audit evidence to support their conclusions [6][7]. - The firm did not maintain control over confirmation procedures, leading to issues such as incorrect addresses and failure to follow up on confirmations [7][8]. Group 3: Failure to Address Fraud Risks - Lianda did not maintain professional skepticism regarding unusual circumstances, such as the relationships between suppliers and the actual controller, Liang [8][9]. - The firm inadequately evaluated fraud risks, particularly in light of known personal debt issues related to Liang, which were not reflected in their assessments [8][9]. Group 4: Disciplinary Actions - The Shenzhen Stock Exchange has decided to publicly criticize Lianda Accounting Firm and the responsible accountants, marking these violations in their integrity records [10].