天健所收警示函！

Core Viewpoint - The Xiamen Securities Regulatory Bureau issued a warning letter to Tianjian Accounting Firm and its certified public accountants due to inadequate audit procedures in the financial report of Huamu Yigou Technology Co., Ltd for the 2023-2024 fiscal year [1][2]. Group 1: Audit Issues - Inadequate execution of revenue audit procedures was identified, where the firm failed to obtain sufficient and appropriate audit evidence such as sales contracts and delivery notes for certain revenue [1][2]. - The audit of accounts receivable was also insufficient, with a specific case where the firm fully provisioned for bad debts without considering a subsequent settlement agreement that reduced the amount owed from 430,000 yuan to 375,000 yuan [3][4]. - The firm did not obtain the settlement agreement during the audit and failed to monitor the subsequent collection of receivables, leading to erroneous audit adjustments [4][5]. Group 2: Regulatory Actions - The actions of Tianjian Accounting Firm were found to violate the relevant regulations of the Chinese Certified Public Accountant Auditing Standards and the Non-Listed Public Company Supervision Management Measures [5]. - The responsible accountants, including Tu Pengfang, Zhong Xiaolian, and Wang Bingbing, were held primarily accountable for the firm's violations and were issued a warning letter, which will be recorded in the securities market integrity archive [5]. - The firm is required to submit a rectification report within 20 working days of receiving the decision [5].