审计保留意见
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鸿博股份:更换2025年审计机构 前任对2024年报曾出具保留意见
2 1 Shi Ji Jing Ji Bao Dao· 2025-10-15 03:13
Core Viewpoint - The company, Hongbo Co., Ltd. (002229.SZ), announced a change in its auditing firm for the fiscal year 2025, moving from Shanhui Accounting Firm to Zhongxinghua Accounting Firm to ensure the independence and objectivity of the audit process [1] Group 1: Audit Change - The company has communicated with both the outgoing and incoming auditing firms, and both parties have no objections to the change [1] - The decision to change auditors is based on considerations of future business development and overall audit needs [1] Group 2: Audit Opinion - The previous auditor, Shanhui Accounting Firm, issued a qualified opinion on the company's 2024 financial report, primarily concerning the valuation of equipment worth 633 million yuan from its wholly-owned subsidiary, Beijing Yingbo Shuke Technology Co., Ltd. [1] - The qualified opinion arose because the auditing firm could not perform monitoring procedures on the equipment due to confidentiality issues, and some confirmations were not received, leading to insufficient audit evidence regarding the equipment's specifications, quantity, value, and condition [1] - The company stated that acceptance reports or delivery receipts for the equipment were obtained from customers between March and April 2025, confirming the brand, model, and quantity of the equipment [1] - The board of directors acknowledged that the audit opinion objectively reflects the company's financial status and internal control situation, and the company is taking the non-standard opinion seriously, with some issues already resolved [1]
金正大:杨功庆辞去财务总监 之前连续两年审计保留意见
2 1 Shi Ji Jing Ji Bao Dao· 2025-09-24 02:20
Core Viewpoint - The company Jinzhengdai (002470.SZ) announced the resignation of its Vice General Manager and Financial Officer Yang Gongqing due to work adjustments, although he will continue to serve as the Board Secretary [1] Financial Performance - Jinzhengdai received qualified audit reports from Zhongxinghua Accounting Firm for two consecutive years (2022 and 2023), primarily concerning the recoverability of other receivables arising from the issuance of acceptance bills and factoring and pledge warehouse businesses [1] - As of the end of 2022, the balance of other receivables was 1.696 billion yuan, with a provision for bad debts of 682 million yuan; by the end of 2023, the balance of related amounts was 1.346 billion yuan, with cumulative bad debt provisions amounting to 1.068 billion yuan [1] - The audit firm indicated an inability to obtain sufficient appropriate audit evidence to assess the adequacy of the financial impact related to these matters [1] Resolution of Financial Issues - On May 24, 2024, following shareholder approval, the company wrote off the remaining other receivables amounting to 998 million yuan, thus fully resolving the related receivables [1] - After communication with Zhongxinghua, the issues leading to the qualified audit report for the 2023 fiscal year have been addressed [1]