Core Viewpoint - The auditing industry is experiencing collective anxiety due to the rapid advancement of technology, while traditional auditing methods remain stagnant, necessitating the integration of AI to enhance efficiency and accuracy in auditing processes [1][2]. Group 1: Challenges in Traditional Auditing - Traditional auditing relies heavily on manual processes, leading to inefficiencies and high labor costs, with a significant risk of missing critical data due to outdated sampling methods [2][3]. - The industry faces challenges such as subjective judgment affecting audit standards and the inability to thoroughly verify internal control systems [2][3]. Group 2: AI Empowerment in Auditing - AI technology offers solutions by enabling comprehensive data processing, risk identification, and automation of repetitive tasks, thus improving efficiency and precision in audits [2][3]. - Examples of successful AI applications include the use of algorithms for anomaly detection in large-scale audits, as demonstrated by a project completed by Elon Musk's team in just three days [3]. Group 3: Industry Adoption and Differentiation - Larger accounting firms are more inclined to adopt AI due to their resources and client base, allowing them to achieve economies of scale in AI applications [3][4]. - Smaller firms exhibit caution in adopting AI due to the lack of publicly available data and standardized information from their clients, which limits the effectiveness of AI tools [4]. Group 4: Real-World Challenges in AI Implementation - The implementation of AI in auditing faces several obstacles, including high initial costs, ongoing maintenance expenses, and the need for data integration [5][6]. - Data quality issues and the lack of standardized systems hinder effective model training, while the complexity of AI algorithms raises concerns about transparency and understanding among auditors [5][6]. Group 5: Collaborative Efforts for AI Integration - A multi-faceted approach involving policy, regulation, industry collaboration, and educational institutions is essential for the successful integration of AI in auditing [6][7]. - Recommendations include establishing a compliance review platform for AI in auditing, creating a data-sharing platform for historical financial data, and enhancing talent development through collaboration between educational institutions and the industry [7][8].

在过去的12个月(2024年8月至2025年7月)香港新上市公司 84家; 在今年前7个月(2025年1月至2025年7月)香港新上市公司 53家。 | 香港上市中介机构排行(Top3) | | | | >瑞恩 | | --- | --- | --- | --- | --- | | 中介机构 | 排名 | 过去24个月 | 过去12个月 | 今年以来 | | | | 2023.08-2025.07 | 2024.08-2025.07 | 2025.01-2025.07 | | 宙忧师 | 1 | 安永 | 安永 | 安永 | | 2 | | 普华永道 | 四年四成 | 毕马威 | | 3 | | 毕马威 | 普华永道 | 普华永道 | 根据统计，在过去的24个月，共有 13间审计师参与 158家新上市公司的审计业务。 | | 香港IPO审计师排行榜 | | | | | | --- | --- | --- | --- | --- | --- | | 序号 | 审计师 | | 过去24个月 2023年8月- | 过去12个月 2024年8月- | 今年川来 2025年1月- | | | | 排名 | 2025年7 ...

一是推动审计委托支付改革试点。交易所可依据会计师事务所执业质量进行排名，建立事务所白名 单制度，对其委派相关审计项目。先期试点可针对风险警示、高质押比例、财务造假前科等高风险公 司，实施委托审计机制，由交易所选择白名单内的会计师事务所开展审计业务，审计费用由交易所中转 支付。 试点上市公司在支付审计费时，可扣留50%作为会计师事务所质量保证金，存放于第三方托管账 户。若三年内未发生重大审计质量问题，按年度分批支付给会计师事务所；若发现审计机构存在重大失 职，保证金转入"委托审计试点资金池"，用于试点相关事宜。 二是构建审计意见争议的解决机制。设立上市公司审计复核中心，由中注协组织独立专家组成复核 机构。当上市公司对非标审计意见提出异议并准备起诉时，需先提交复核中心进行复核审计，复核中心 应在60日内出具权威审计意见，复核费用先由上市公司预付。若最终复核意见支持原会计师事务所的审 计意见，复核费用应由上市公司相关董监高承担；否则，由原会计师事务所承担。 近期，某上市公司将负责其审计业务的会计师事务所推上了被告席，认为对方在审计报告中"草率 出具无法表示意见"，要求撤销报告并返还审计费。而这并非个例，2024年以 ...

人工智能技术加速突破和推广应用，不仅成为提升国家治理现代化水平的重要手段，也为审计更加科学 有效服务国家治理开辟了广阔前景、注入了强劲动力。以习近平同志为核心的党中央高度重视人工智能 发展，推动我国人工智能综合实力实现了整体性、系统性跃升。人工智能作为引领新一轮科技革命和产 业变革的战略性技术，正在深刻改变人类生产生活方式。近期，江苏省审计厅发布了"江苏审计大语言 模型智能分析平台"，这是江苏审计实施"强研究、提质效"行动以来，在人工智能审计应用领域的一次 创新探索和实践尝试，为进一步深化大数据审计工作、高质量推进"科技强审"拓展了思路和空间。 以更加清醒的认识准确把握人工智能对审计服务国家大局的重要意义。审计作为党和国家监督体系的重 要组成部分、作为推动国家治理体系和治理能力现代化的重要力量，肩负常态化"经济体检"的重要使 命，应以持续深化审计智能化为抓手，推动审计工作高质量发展，充分发挥审计监督在服务保障中国式 现代化中的重要作用。 这是深入贯彻习近平总书记关于审计工作重要论述的使命要求。审计机关是政治机关，全面贯彻落实习 近平总书记关于"科技强审"的重要指示是不折不扣的政治任务。高质量推进科技强审，必须 ...

常委会组成人员认为：省政府审计部门认真贯彻省委部署要求，聚焦推动全面振兴新突破三年行动 目标任务落实，依法开展2024年度省本级预算执行和其他财政收支审计工作，提出审计意见和建议，审 计工作报告内容不断丰富，审计工作质量总体较高，常委会组成人员原则同意审计工作报告。 7月23日，省十四届人大常委会第十七次会议分组审议了省政府关于2024年度省本级预算执行和其 他财政收支的审计工作报告。 常委会组成人员建议：一是加强零基预算改革落实情况的跟踪审计。审计部门要立足职能职责，强 化跟踪审计，推动省委省政府出台的零基预算改革各项举措全面落实，促进改革取得实效。二是进一步 提升审计监督的针对性和实效性。要加强非税收入的审计监督，推动提高财政收入质量。三是做好项目 全周期资金使用效益审计。加强国债和地方专项债券项目资金审计，推动项目科学管理，提高资金使用 绩效。 ...

Group 1 - The core viewpoint of the articles highlights the effective supervision by the Yuhang Audit Bureau, which has led to improved transparency and accountability in elderly canteens in the region [1][2] - The implementation of the "six public announcements" system in all elderly canteens ensures that information regarding food business licenses, health certificates, pricing, and discounts for the elderly is clearly displayed [1] - Yuhang Audit has completed the rectification of 16 livelihood issues, including elderly canteen management and infant growth station operations, achieving a 100% rectification rate by the deadline in the first half of the year [1] Group 2 - Yuhang Audit is expanding its checklist-based supervision mechanism to more livelihood areas, including public rental housing allocation efficiency and kindergarten summer repairs [2] - The audit aims to transform policy implementation into checklist supervision, focusing on key issues to ensure the stable development of the real economy and strengthen livelihood guarantees [2] - The audit bureau emphasizes the need for audits to not only identify problems but also provide effective solutions, aiming to convert "problem checklists" into "happiness answers" for the community [2]

Core Viewpoint - The tragic shooting incident at Blackstone's headquarters resulted in the death of a senior executive, Wesley LePatner, and has led to the closure of the office for a week, raising concerns in the financial community [2][3][8]. Group 1: Incident Details - Wesley LePatner, the global head of real estate at Blackstone and CEO of BREIT, was killed in a shooting incident [3]. - The shooting occurred at 345 Park Avenue, Blackstone's global headquarters, resulting in a total of five fatalities, including the shooter [4][5]. - The shooter, Shane Tamura, had a history of mental illness and opened fire indiscriminately upon entering the building [7]. Group 2: Company Response - Blackstone's office will be closed for a week following the incident, with a company-wide online meeting planned to address employee concerns [10][11]. - Blackstone's leadership described the day as "the worst in the company's history" and expressed deep sorrow over the loss of their colleague [10]. Group 3: Broader Impact - The shooting has caused significant disruption in the surrounding area, affecting other financial institutions and leading to a lockdown of parts of Midtown Manhattan [12]. - NFL President Roger Goodell confirmed that one NFL employee was among the injured, and the NFL office will also operate remotely in the aftermath [12].

Group 1 - The shooting incident occurred at 345 Park Avenue, the global headquarters of Blackstone Group, affecting multiple financial institutions located in the same building, including the NFL headquarters and KPMG [1][3] - The shooter, Shane Tamura, entered the building with an AR-15 rifle and began shooting, resulting in five deaths, including himself, and multiple injuries [4][12] - Following the incident, significant areas of Midtown Manhattan were closed, impacting firms such as Citadel and Jefferies, as the number of major financial companies in Park Avenue has surpassed those on Wall Street [3][12] Group 2 - Blackstone Group's office is expected to remain closed for at least a week, with the company's leadership expressing the event as "unimaginable" and the "worst day in the company's history" [12][13] - An NFL employee was among the injured, with the NFL president advising employees to work remotely and offering the option to take a day off [13] - The motive behind the attack remains unclear, with police investigating the shooter's background, which includes a history of mental health issues [13]

Core Viewpoint - The court ruling in the case between Guangyi Technology and Zhongxinghua highlights the complexities and challenges within the auditing industry, revealing a dual loss situation for both parties involved [3][4][6]. Group 1: Case Overview - Guangyi Technology filed a counterclaim against Zhongxinghua for the return of 450,000 yuan in audit fees and 100 million yuan in damages, citing significant negligence in the audit report that led to its delisting [2]. - The court ruled that Guangyi Technology must pay the audit fee of 450,000 yuan, while rejecting all other claims from both parties, indicating a lack of direct causation between the audit report and the delisting [2][3]. Group 2: Implications for the Auditing Industry - The ruling reflects a broader systemic crisis in the auditing industry, where firms face increasing pressure to lower fees and deal with delayed payments, potentially leading to a decline in service quality [4]. - Zhongxinghua's revenue from this case was significantly reduced, receiving only 30% of the contract amount, which underscores the devaluation of auditing services [3][4]. Group 3: Urgency for Reform - There is an urgent need for collaboration among the industry, regulators, and companies to address the challenges faced by auditing firms, including the establishment of risk pricing mechanisms and clearer definitions of audit responsibilities [5]. - Companies must recognize that they cannot shift operational risks onto auditors, emphasizing the importance of financial compliance as a critical aspect of their operations [5]. Group 4: The Role of Auditors - The case illustrates a fundamental conflict between the independence of auditors and commercial interests, with the court's ruling potentially undermining the professional integrity of auditors as gatekeepers in the capital market [6].

延伸阅读： 提高审计监督质效 全力护航经济发展 重庆以高质量审计监督服务现代化新建设 阿坝织密审计监督网 护航救灾"生命线" 会议指出，审计在推进党的自我革命中发挥着独特作用，是党和国家监督体系的重要组成部分。审计机 关坚持党管审计不动摇，切实把党的领导落实到审计工作全过程各环节，坚决做到党的中心工作是什 么、重点工作抓什么、审计就审什么，一体推进揭示问题、规范管理、深化改革。要持续增强审计工作 的政治属性、监督属性与经济属性，做到"如臂使指、如影随形、如雷贯耳"，以强有力的审计监督推动 助推全县高质量发展。 会议强调，要提升审计质效，紧紧围绕县委、县政府中心工作，立足岗位职责，主动担当作为，要紧盯 重大决策部署、重点改革任务、财政资金管理使用、民生资金和项目、重大风险防范、权力规范运行等 领域加大审计监督力度，切实做到应审尽审、凡审必严，着力消除监督盲区和死角。 会议要求，要强化整改落实，坚持问题导向、结果导向，敢于动真碰硬，常态化做好审计整改跟踪监 督，坚持揭示问题与规范管理一体推进，针对审计发现的典型性、普遍性、倾向性问题，从体制、机 制、制度层面分析原因，提出切实可行的审计建议。要推动审计监督同其他监 ...