经查明，当事人公证天业存在违法事实：公证天业为华道生物IPO提供审计服务，出具的审计报告存在 虚假记载；公证天业在华道生物IPO财务报表审计过程中未勤勉尽责。 根据公证天业违法行为的事实、性质、情节与社会危害程度，依据《证券法》第二百一十三条第三款的 规定，证监会决定对公证天业责令改正，并处以200万元的罚款；对刘勇、杨悦给予警告，并分别处以 40万元的罚款。 北京商报讯（记者 马换换 李佳雪）近日，证监会官网发布行政处罚决定书，对公证天业会计师事务所 (特殊普通合伙)(以下简称"公证天业")为苏州华道生物药业股份有限公司(以下简称"华道生物")创业板首 次公开发行股票并上市提供审计服务未勤勉尽责案进行了立案调查。 ...

Core Viewpoint - The China Securities Regulatory Commission (CSRC) has imposed penalties on Da Xin Accounting Firm and two certified public accountants for failing to perform due diligence in the audit of Guanghui Logistics' 2022 annual financial statements, resulting in false records in the audit report [1][2][3]. Summary by Sections Audit Violations - Da Xin Accounting Firm provided audit services for Guanghui Logistics and issued a 2022 audit report that contained false records. The firm failed to maintain professional skepticism regarding obvious signs of fraud during the audit process [3][4]. - Guanghui Logistics recognized revenue from real estate projects prematurely, accounting for 57.65% of the reported revenue for the period, which raised significant concerns about the accuracy of the financial statements [4][5]. Lack of Due Diligence - The audit process exhibited a lack of due diligence, including failure to investigate inconsistencies in delivery documents and sales contracts, and not conducting on-site inspections of the properties [5][7]. - Internal control tests and substantive audit procedures were inadequately designed and executed, leading to ineffective verification of inventory existence and status [7][8]. Penalties Imposed - The CSRC ordered Da Xin Accounting Firm to correct its practices, confiscated audit income of 1,698,113.21 yuan, and imposed a fine of 3,396,226.42 yuan. The two accountants received warnings and fines of 400,000 yuan each [10][11]. - The total penalties amounted to approximately 5.894339 million yuan for Da Xin Accounting Firm and the two accountants [1][11].