文/梧桐小编 近日，北京证监局公布《会计及评估监管工作通讯》2025年第1期（总第59期）。《工作通讯》案例警示部分披露了5个警示案例，包括4个审计案例、1个资产评 估案例。这5个案例是北京证监局根据辖区会计师事务所、资产评估机构被采取行政处罚或行政监管措施情况，归纳其中典型案例而汇总披露，提示各机构予以关 注。 案例1：不恰当利用专家工作 注册会计师对A公司进行年报审计时，公司管理层聘请外部评估专家对某项目在建工程的可回收价值进行评估，外部评估专家出具了相关评估报告。注册会计师在 利用管理层的专家工作时，未分析评估机构采用的评估方法及模型、重要假设、关键参数的恰当性，未结合评估机构的计算过程考虑相关假设以及选取方法的适 当性、合理性。 案例2：函证程序执行不到位 注册会计师对B公司进行年报审计时，对往来款项余额和销售、采购发生额执行函证程序，确定函证样本后由被审计单位提供询证函对象地址、收件人和收件人电 话，注册会计师通过公开信息等核对了被询证对象地址，未发现异常情形，但未交叉比对被询证对象的收件人和电话，未发现不同被询证对象的收件人姓名或电 话相同的异常情形，未对该异常情形保持职业怀疑。 案例3：未保持充 ...

Core Viewpoint - The article highlights the significant issue of internal control failures in listed companies, which serve as a breeding ground for financial fraud, and emphasizes the need for a thorough examination of the auditing mechanisms and corporate governance systems in place [2][5]. Summary by Sections Financial Fraud Cases - Dongfang Group was fined millions by the CSRC for significant financial fraud, having inflated business revenue by over 16 billion yuan through fictitious business operations over four years [3]. - A staggering 80% of companies penalized by the CSRC had received unqualified audit opinions regarding their internal controls in the five years leading up to their penalties [4][8]. Audit Mechanisms and Internal Controls - The audit process is likened to a health check for a company, focusing on the compliance of financial reporting and internal controls [7]. - The Ministry of Finance and the CSRC issued guidelines in 2010 stating that any significant internal control deficiencies should lead to a negative audit opinion [7]. - Despite clear evidence of financial misconduct, many companies received standard unqualified opinions on their internal controls during the years of their violations [10][12]. Statistics on Audit Opinions - From 2022 onwards, 257 companies were penalized for financial reporting violations, with many having never received non-standard audit opinions in the five years prior [12][13]. - Among the companies that faced penalties, 178 had internal control audits that were deemed effective, despite their violations [13]. Discrepancies in Audit Findings - The article discusses the disconnect between audit opinions and regulatory penalties, attributing it to differences in the focus and capabilities of auditors versus regulatory bodies [17][18]. - Auditors often prioritize financial reporting over internal controls, leading to a lack of attention to potential internal control failures [18]. Recommendations for Improvement - To restore the credibility of audits, experts suggest enhancing auditor independence, adopting modern auditing techniques, and addressing low-cost competition that undermines audit quality [23][25][26]. - A comprehensive digital system is recommended to improve internal governance and reduce violations of internal control procedures [30]. - Cultivating a compliance culture within companies is essential, with suggestions for regular risk training and establishing a whistleblower system to encourage reporting of misconduct [31]. Conclusion - The article concludes that the effectiveness of internal controls is crucial for corporate governance, and there is an urgent need for companies to address the systemic issues that lead to audit failures and financial misconduct [28][29].