Core Viewpoint - The Tianjin Regulatory Bureau issued a warning letter to Zhongshunhua Accounting Firm and its auditors Zhang Xuebing and Li Yuan due to deficiencies in the audit process of Tianyao Pharmaceutical Co., Ltd.'s 2024 annual report, highlighting inadequate execution of control testing procedures and insufficient audit procedures for external projects [1][2][3][4]. Group 1: Audit Deficiencies - The audit team failed to execute control testing procedures effectively for Tianyao Pharmaceutical's research and development projects, lacking specificity and effectiveness, which resulted in insufficient and inappropriate audit evidence to identify contract management deficiencies [2]. - The audit procedures for the management of external projects were inadequately performed, as the audit team did not maintain necessary professional skepticism regarding the lack of progress in certain external projects in 2023 and 2024, failing to identify management deficiencies [3]. Group 2: Regulatory Violations - The actions of the audit team were found to be non-compliant with the Chinese CPA Auditing Standards, specifically Articles 8 and 9 of the Standard No. 1231 and Article 10 of the Standard No. 1301, as well as violations of the relevant provisions of the Management Measures for Information Disclosure of Listed Companies [3]. - Zhang Xuebing and Li Yuan, as the signing auditors for Tianyao Pharmaceutical's 2024 annual audit report, bear primary responsibility for these violations, contravening Article 45 of the Management Measures for Information Disclosure of Listed Companies [3]. Group 3: Consequences and Remedial Actions - The Tianjin Regulatory Bureau decided to issue a warning letter to Zhongshunhua and the auditors, requiring them to learn from the experience, strictly adhere to relevant laws and regulations, and improve audit quality [4]. - Zhongshunhua and the auditors are required to submit a written report on their rectification measures within 30 days of receiving the decision [4].

Core Viewpoint - The audit of Guanglianda Technology Co., Ltd. for the fiscal year 2023 by Lixin Accounting Firm revealed several professional issues, leading to a warning letter issued by the Beijing Securities Regulatory Bureau to Lixin and two signing accountants [1][2]. Group 1: Audit Issues - Five main issues were identified in the audit process, including a lack of independence due to an intern not signing the independence declaration [2]. - The risk assessment process was inadequate, lacking calculations and explanations for the determination of materiality levels, and the evaluation of impairment risks for loans and advances was insufficient [2]. - Control testing was not properly executed, with inappropriate sample selection and failure to identify control deviations accurately [2][3]. - Substantive testing was deficient, with inadequate analytical review procedures for revenue and insufficient detail testing, including discrepancies in revenue recognition [3]. - Cut-off testing was poorly executed, with small sample sizes and errors in selection, and there was no inventory impairment testing conducted [3]. Group 2: Regulatory Actions - The actions of Lixin Accounting Firm and the two accountants violated regulations outlined in the "Management Measures for Information Disclosure of Listed Companies" [3]. - The Beijing Securities Regulatory Bureau mandated that Lixin and the accountants must enhance quality management and submit a written report within 30 days of receiving the decision [4]. Group 3: Company Background - Lixin Accounting Firm, established in 1927, is one of the oldest and most influential accounting firms in China, with over 10,000 employees and more than 2,000 certified public accountants [5]. - In 2023, Lixin ranked third in the comprehensive evaluation of accounting firms in China, with a tax revenue of 5.002 billion yuan and additional income from other professional services amounting to 1.045 billion yuan [5].

文/梧桐兄弟 3月4日，四川证监局披露关于2024年会计师事务所和资产评估机构从事证券业务随机抽查工作的公告，天健、立信分别有一个年报审计项目被抽中检查，结果都 被采取行政监管措施。 值得注意的是，天健、立信年报审计都被关注到审计底稿编制问题。 其中，天健执行的国城矿业股份有限公司（以下简称国城矿业或公司）2023年财务报表审计项目中， 一是部分审计底稿存在较多错误。二是对部分关键审计证据 未纳入审计底稿留存。三是部分底稿索引编制不规范。 上述行为不符合《中国注册会计师审计准则第1131号——审计工作底稿》（2022年12月）第三条、第四 条、第八条的相关规定。 立信在执行的迈克生物股份有限公司（以下简称迈克生物或公司）2023年财务报表审计项目中， 一是获取的部分有关审计证据未存档。二是部分审计底稿记录、 留痕不充分。 上述行为不符合《中国注册会计师审计准则第1131号——审计工作底稿》（2022年12月）第十条、第十七条的相关规定。 四川证监局关于2024年会计师事务所和资产评估机构从事证券业务随机抽查工作的公告 根据《国务院办公厅关于推广随机抽查规范事中事后监管的通知》《国务院关于在市场监管领域全面推行 ...

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