北京证监局公布审计、评估机构被处理的4个典型案例！

Core Viewpoint - The article discusses the regulatory actions taken by the Beijing Securities Regulatory Bureau regarding accounting and evaluation practices, highlighting the need for improved audit procedures and compliance among accounting firms and asset evaluation institutions in the region [1]. Summary by Sections Regulatory Actions - In the fourth quarter of 2025, the China Securities Regulatory Commission and its local agencies issued 6 administrative penalty decisions involving 6 accounting firms and 22 certified public accountants. Additionally, 16 administrative regulatory measures were issued, affecting 16 accounting firms and 34 certified public accountants. For asset evaluation institutions, 3 administrative regulatory measures were issued, involving 3 institutions and 6 evaluators [4]. Case Studies - Case 1: Sales Expense Audit Procedure Deficiencies - The auditor for Company A identified issues in the sales expense audit, including incomplete evidence collection, failure to analyze significant discrepancies in payroll and revenue, and inadequate verification of advertising expenses [5]. - Case 2: Contract Inspection Procedure Deficiencies - The auditor for Company B failed to adequately assess the impact of return policies on revenue recognition, did not investigate inventory issues at downstream companies, and conducted a superficial review of contracts [6]. - Case 3: Revenue and Accounts Receivable Audit Procedure Deficiencies - The auditor for Company C did not analyze unusual revenue recognition patterns, lacked effective control over accounts receivable confirmations, and failed to address discrepancies in delivery documentation and third-party payment arrangements [8]. - Case 4: Inventory Audit Procedure Deficiencies - The auditor for Company D did not obtain sufficient evidence regarding inventory changes between the balance sheet date and the physical count date, despite significant inventory levels [9].