每经记者｜张宏 每经编辑｜魏文艺 1月15日，财政部公布一则行政处罚决定。北京亚泰国际会计师事务所（普通合伙）（以下简称"亚泰国际"）隐匿福建紫天传媒科技股份有限公司（以下 简称"紫天科技（SZ300280，已退市）"）关键审计工作底稿等重要档案资料，逃避财政部门依法实施的监督检查。 处罚决定书显示，亚泰国际在审计过程中，已知悉紫天科技通过编制虚假货物签收及入库资料虚增存货等方式，导致其2023年度合并财务报表中存货期末 数、预付账款期末数及营业成本合计虚增超15亿元，却仍对上述虚增数额予以认可，为其违规操作"开绿灯"。 监管部门多次强调，会计师事务所应该当好上市公司"看门人"，但亚泰国际却在多个项目中存在严重审计质量问题。此次顶格处罚，体现了执法部门对相 关违法行为的零容忍。 例行检查牵出隐匿行径，对抗监管意图明显 去年9月，昔日液压机龙头紫天科技确认退市，而其退市根源恰恰在于系统性财务造假。 从财政部的处罚决定书来看，亚泰国际审计质量问题暴露最为集中的项目是紫天科技，亚泰国际试图隐匿的审计工作底稿也与紫天科技有关。 根据处罚决定书，财政部2024年6月对亚泰国际开展执业质量检查，该所当年承诺已真实、完整地 ...

Core Viewpoint - The administrative penalty against Zhongxinghua Accounting Firm highlights significant failures in auditing practices, leading to severe financial misstatements at Yinjian Technology, raising concerns about the integrity of financial reporting in the industry [1][2][3]. Group 1: Penalties and Violations - Zhongxinghua Accounting Firm was fined 11.13 million yuan for issuing false audit reports related to Yinjian Technology, marking it as the most penalized accounting firm at the start of 2026 [1][2]. - The firm had previously received a reprimand for audit fraud in the financial reports of Taiantang for the years 2018-2020, indicating a pattern of regulatory scrutiny [2]. Group 2: Audit Failures - The audit failures stemmed from Zhongxinghua's work on Yinjian Technology's financial statements for 2021 and 2022, where it failed to identify significant revenue inflation totaling 68.17 million yuan and profit inflation of 25.65 million yuan [3][4]. - Specific issues included the misclassification of project revenues and the failure to detect changes in contract terms, leading to inflated financial results [4]. Group 3: Broader Implications - The audit failures at Zhongxinghua are indicative of deeper financial irregularities at Yinjian Technology, which has faced significant operational and compliance challenges, including a 76.01% drop in revenue year-over-year [6][8]. - Yinjian Technology's governance issues have resulted in substantial financial losses and legal troubles, with over 1.1 billion yuan in funds misappropriated by its controlling shareholder [7][9]. Group 4: Regulatory Environment - The regulatory landscape is tightening, with multiple accounting firms facing penalties for similar audit deficiencies, reflecting a broader crackdown on financial misconduct in the industry [11][12]. - The recent actions by regulatory bodies emphasize the importance of accountability for third-party auditors in financial reporting, aiming to restore trust in the auditing profession [13].

据了解，因涉及ST立方(300344)财务造假案，中兴财光华近期被同步追责。 12月3日晚间，新宏泽（002836）发布公告，与中兴财光华会计师事务所(特殊普通合伙)进行"紧急切割"。 2025年10月27日，新宏泽召开第五届董事会第十七次会议，审议通过了《关于续聘会计师事务所的议案》，同意聘任中兴财光 华为公司2025年度审计机构。该议案尚未提交公司股东会审议。 而12月3日公告显示，公司当日召开第五届董事会第十八次会议，审议通过了《关于撤销第五届董事会第十七次会议中 <关于续聘会计师事务所的议案> 的议案》。 对于撤销原因，公告称由于中兴财光华因个别审计业务的原因已被中国证券监督管理委员会立案调查，为避免影响公司2025年 度审计业务，同意公司撤销第五届董事会第十七次会议中《关于续聘会计师事务所的议案》。待公司选聘出新的年度审计机构 后将另行审议变更会计师事务所相关事宜。 到了8月，厦门证监局对中兴财光华及逯文君、冯伟出具警示函。经查，中兴财光华在原新三板挂牌公司海合达2023年年报审计 项目执业中存在多项问题。 证监会于11月28日披露，近日，对上市公司立方数科涉嫌定期报告财务数据存在虚假记载作出行政处 ...

Core Viewpoint - The Sichuan Securities Regulatory Bureau has imposed administrative penalties on Xinyong Zhonghe Accounting Firm and two certified public accountants for failing to perform due diligence during the audit of Xike Agricultural Group's 2022 financial statements, which resulted in significant financial misstatements [1][2][21]. Summary by Sections Audit Findings - Xike Agricultural Group inflated its 2022 revenue and profit by CNY 131.09 million and CNY 33.0975 million, respectively, which accounted for 43.38% and 115.57% of its total revenue and profit for the year [1][4]. - The audit report issued by Xinyong Zhonghe was found to contain false records, leading to misleading financial disclosures [3][4]. Audit Procedures Deficiencies - Control testing audit procedures were flawed, lacking proper evaluation of obtained evidence, leading to inappropriate conclusions [5]. - Sales contract approval control tests were inadequate, failing to verify whether contracts underwent proper approval processes [5]. - Sales delivery control tests were deficient, with missing delivery documents and lack of critical information on delivery notices [6]. - Substantial audit procedures for accounts receivable and revenue recognition were insufficient, with significant discrepancies in customer signatures on important documents [8][9]. - Third-party payment verifications were inadequate, with a significant amount of payments (CNY 87.6253 million) processed through third parties, raising concerns about potential financial fraud [11]. Prepayment Auditing Issues - The audit of large prepayments was insufficient, particularly concerning a new supplier with a registered capital of CNY 10,000, which received a prepayment of CNY 14 million without a payment agreement [12]. - The analysis of prepayment trends was erroneous, incorrectly stating a decrease in prepayments when there was a 59% increase [13]. Penalties Imposed - Xinyong Zhonghe was ordered to correct its practices, had its business income of CNY 424,528.30 confiscated, and was fined CNY 800,000 [21]. - The two certified public accountants, Wang Qing and Yang Li, received warnings and were fined CNY 400,000 each [21].