炒股就看金麒麟分析师研报，权威，专业，及时，全面，助您挖掘潜力主题机会！ 黄浦江畔秋意浓，砥砺奋进续华章。2025年11月10日，大华会计师事务所创立四十周年誌庆启动仪式在 上海圆满举行。 四十年薪火相传，四十载芳华绽放。大华会计师事务所的四十年，是中国会计师事务所民族品牌坚守初 心、勇于担当的缩影。站在新的历史起点，大华将以此次四十周年庆典为契机，秉持 "专业为本、责任 为先" 的理念，持续深耕专业服务，履行社会责任，走好自身高质量发展的道路，续写更加辉煌的篇 章。 责任编辑：常福强 大华党委书记梁春先生以"延续、发展、坚守"六字概括带领大华十五年发展的深切感悟，讲述了大华在 行业浪潮中整合升级、跻身头部序列的奋斗历程。 大华老前辈徐逸星、陆永炜、李秉心等分享了早年创所之初审计工作情况、为不同企业审计的实际案例 等珍贵往事，展现了大华人专业、尽责、诚恳、谦逊的做事风格。 来自各财经院校会计学院教授们就持续深化与大华的产教融合，为行业培养更多复合型高端会计人才交 流了看法和建议。 本次活动以 "四秩绽芳华・责任铸未来"为主题，回望大华四十年砥砺征程，共话行业未来发展。上海 财经大学原校长汤云为教授、曾在大华工 ...

Core Viewpoint - The article discusses the penalties imposed on *ST Jintai (金力泰) and Nanwei Co., Ltd. (南卫股份) due to failures in timely financial disclosures and issues related to internal control audits, highlighting the importance of independent auditing in identifying financial risks and enhancing corporate governance [1][2][6]. Group 1: Penalties and Auditing Issues - *ST Jintai was fined 4.6 million yuan due to the failure to disclose its 2024 annual report on time, with three executives involved [1][2]. - The audit firm Zhongxinghua issued a "disclaimer of opinion" on *ST Jintai's 2024 annual report, indicating significant issues with the company's internal controls [1][3]. - Nanwei Co., Ltd. also faced penalties related to its internal control audit, with the audit firm Tianheng issuing a negative opinion on its 2022 internal control report [4][5]. Group 2: Financial Irregularities - The audit report for *ST Jintai revealed that the company transferred 9.31 billion yuan to related trade partners, with a similar amount returned, raising concerns about potential fund misappropriation [2][3]. - Nanwei Co., Ltd. was found to have significant non-operational fund occupation issues, with 43.35 million yuan identified as funds occupied by its actual controller and related entities [5]. Group 3: Role of Auditors - Experts emphasize the critical role of independent auditors in identifying financial risks and enhancing the quality of information disclosure, which is essential for corporate governance [6]. - The independence and professional judgment of audit firms are crucial in maintaining market integrity and ensuring that companies address financial irregularities [6].

记者丨崔文静编辑丨包芳鸣 日前，南卫股份一纸公告，揭晓了一场持续近两年的监管博弈结果：南卫股份董事长李平与财务总监项 琴华因内幕交易，被江苏证监局处以合计近5000万元的罚没款。这张罚单的背后，是一场审计机构与上 市公司实控人之间的正面较量。 2022年底，天衡会计师事务所（以下简称"天衡所"）在对南卫股份审计时，敏锐发现其"在建工程"科目 存在资金占用疑点。面对南卫股份的不配合，审计方步步紧逼，最终确认问题并坚决出具否定意见报 告。 然而，知悉内情的南卫股份高管却选择了另一条路。在内幕信息敏感期内，董事长李平大规模减持公司 股票818.40万股，避损金额达1177万元；财务总监项琴华也同步减持。 天衡所坚持发布的否定意见报告，不仅让南卫股份股票被ST，更成为监管查处的关键证据。如今，随 着罚单落地，这场由专业怀疑引发、以内幕交易惩处告终的监管案例，再次释放出资本市场"零容忍"的 明确信号。 审计"火眼"揭资金迷局 当上市公司董事长与审计机构意见相左时，谁更有底气"硬刚"？南卫股份的案例给出了明确答案： 在"长牙带刺"的监管新态势下，秉持专业与独立的会计师事务所，正成为制约公司"关键少数"违法违规 行为的关键 ...

Core Viewpoint - The company, Huige Environmental (02613), announced the resignation of its auditor, Deloitte, effective November 7, 2025, due to a failure to reach an agreement on the audit fees for the financial statements for the fiscal year ending December 31, 2025 [1] Summary by Sections - Auditor Resignation - Deloitte has resigned as the company's auditor, effective November 7, 2025, because the company could not agree on the audit fees for the financial statements [1] - New Auditor Appointment - Following Deloitte's resignation, the board of directors has recommended the appointment of Fan Chen CPA Limited as the new auditor [1]

Core Viewpoint - The article highlights the critical role of Tianheng Accounting Firm as an independent third-party auditor in maintaining the integrity of the capital market, particularly through its refusal to alter a negative internal control audit report for Nanwei Co., which led to significant consequences for the company [1][2]. Group 1: Tianheng's Actions and Impact - Tianheng Accounting Firm issued a negative opinion on Nanwei Co.'s internal control audit report for the year 2022, which resulted in the company's stock being subjected to risk warnings and suspension [1]. - The firm identified significant deficiencies in Nanwei Co.'s internal controls, which failed to prevent or timely detect non-compliance issues related to the misuse of non-operational funds [1][2]. - Tianheng's refusal to modify the audit conclusion, despite pressure from Nanwei Co.'s management, underscores the importance of auditor independence and professional integrity in the auditing process [2]. Group 2: Role of Auditors in Capital Markets - Accounting firms serve as independent entities that provide essential auditing services, verifying financial information and influencing investor decisions and market order [2]. - Tianheng's thorough examination of Nanwei Co.'s financial records and internal documents allowed it to uncover risks associated with fund misappropriation, thereby signaling financial risks to the market [2]. - The article advocates for more firms like Tianheng that uphold professional ethics and independence, emphasizing their role as guardians of the capital market [2].

Core Viewpoint - The current auditor of the company, Ernst & Young, will resign and will not be reappointed as the auditor starting from the sixth extraordinary general meeting in 2025 [1] Group 1: Auditor Change - The board has decided to propose the appointment of Dahua Certified Public Accountants as the new auditor for the fiscal year 2025, following a recommendation from the audit committee [1] - Dahua has been the company's auditor in mainland China since 2020, and the board recognizes their professional capabilities and the good working relationship established [1] - The proposed change of auditor will require approval from the company's shareholders through an ordinary resolution at the sixth extraordinary general meeting in 2025 [1] Group 2: Audit Fee Authorization - The board is authorized to determine the audit fees based on actual business conditions and relevant regulations and standards [1]

Core Viewpoint - Jian Sheng International (00224) announced the appointment of a new auditor, Tianzhi Hong Kong Certified Public Accountants Limited, following the resignation of Zheng Zheng Accounting Firm Limited, pending approval from shareholders at a special meeting [1] Group 1 - The board of directors, based on the recommendation of the company's audit committee, decided to appoint Tianzhi as the new auditor [1] - The new auditor will conduct the audit for the financial statements for the fiscal year ending March 31, 2026 [1] - The appointment is set to last until the conclusion of the next annual general meeting in 2026 [1]

冯海宁 无论是各级审计机关对各级政府及其各部门的财政收支进行审计，还是会计事务所按委托人要求对 重要事项进行审计，都应严格依法操作，前者依据《审计法》规定，后者按《注册会计师法》要求。承 担审计职责的任何机构，都应该依法扮演好合格的"看门人"。 近期，财政部集中公布33份行政处罚，重拳整治审计行业违规行为。其中，7家会计师事务所及18 名注册会计师被罚，暴露出审计程序缺失、职业操守失守等严重问题。 审计是一项独立、严肃的经济监督活动，不容儿戏。然而，此次公布的33份行政处罚结果表明，审 计行业乱象丛生，部分会计师事务所无视操作规范，相关人员做出有违职业操守的事情。这不仅亵渎了 审计的严肃性、公正性，其审计报告也对投资者等造成误导。特别是河南守正创新会计师事务所的"闭 眼签字"令人诧异。该所审计人员未到现场执行审计程序，直接沿用其他会计师事务所审计资料，就为 武汉碧水集团有限公司等69户企业2023年度财务报表出具无保留意见审计报告。 虽然说非现场审计也是审计工作的一种，但其范围相对有限，而现场审计是目前审计工作的重要程 序，因为审计人员只有深入被审计单位实地，通过检查、观察、访谈等方式去验证财务数据的真实性、 ...

Core Viewpoint - The recent administrative penalties issued by the Ministry of Finance reveal serious issues within the auditing industry, including lack of auditing procedures and breaches of professional ethics, with specific cases highlighting the severity of these problems [1][3]. Group 1: Penalties and Violations - A total of 33 administrative penalties were announced, targeting 7 accounting firms and 18 certified public accountants (CPAs) for various violations [1][3]. - The most notable case involved Henan Shouzheng Innovation Accounting Firm, which was penalized for not conducting on-site audits and using materials from other firms, leading to a three-month suspension and the confiscation of over 1.3 million yuan in illegal gains [1][3]. - Beijing Xingronghua faced lighter penalties, including the confiscation of 130,000 yuan in illegal gains and a fine of 390,000 yuan, without a suspension of business qualifications [3]. Group 2: Internal Management Issues - Henan Shouzheng Innovation was found to have severe internal management flaws, being controlled by non-registered accountants and engaging in fictitious business collaborations to misappropriate income [3][4]. - The firm’s failure to execute necessary auditing procedures resulted in significant misstatements in financial reports, including a 240 million yuan inflation in operating costs for Tianma Guoyao [4]. Group 3: Professional Standards and Consequences - Core requirements for accounting firms include performing necessary audit procedures, obtaining appropriate evidence, identifying significant risks, and maintaining professional skepticism [5]. - Violations in these areas can lead to strict penalties, including business suspensions and potential criminal charges for intentional misconduct [5][6]. - The suspension of business qualifications for three months is the most severe penalty disclosed, although longer suspensions and even revocation of licenses have occurred in the past [5][6]. Group 4: Regulatory Oversight - Both the Ministry of Finance and the China Securities Regulatory Commission (CSRC) have the authority to regulate and penalize accounting firms, with the CSRC typically imposing harsher penalties due to the higher stakes involved in auditing public companies [6]. - The CSRC's focus on securities-related audits means that penalties can have a more significant impact on firms, especially when it comes to maintaining client relationships with listed companies [6][10]. Group 5: Impact of Penalties on CPAs - Fourteen CPAs were suspended from practice, with most facing three-month suspensions due to inadequate execution of audit procedures [8][9]. - The impact of a CPA's suspension is relatively limited, as they can continue working in other capacities within their firms, but the suspension of a firm's business operations has a more substantial effect [9][10]. - The duration of the suspension plays a critical role in its impact, with longer suspensions leading to potential loss of clients due to inability to deliver timely reports [10].

这地注册会计师协会出手！ 近日，深圳市注册会计师协会（以下简称"深注协"）公告称，为进一步加强行业自律监督行动，面向深圳市注 册会计师行业开展治理低价无序竞争行为的专项行动。 此次专项行动包括业务成本调研评估；强化投标报价合规管控；将涉嫌严重低于成本报价的会计师事务所纳入 当年执业质量检查名单等。上述专项行动开展时间为2025年11月至2026年1月，为期三个月，后续将转入常态 化监管。 业内人士认为，低价竞争是审计行业高质量发展的"沉疴痼疾"，容易导致审计程序执行不到位、质量管控放 松，甚至可能引发审计失败；同时也影响注册会计师职业的吸引力。 扩大涉嫌低价竞争的检查范围 近日，深注协表示，业务合理收费是事务所稳定运营的核心支撑。"内卷式"低价竞争不仅严重侵蚀会计师事务 所的生存根基，更会制约行业高质量发展，难以保障专业服务的质量与价值。 记者注意到，深注协还设立多个投诉举报方式，将建立线索台账并逐一核查，对核查属实的线索将作为重点治 理依据，依法依规对相关事务所及责任人严肃处理。 多地注协采取行动 "低价竞争"是会计行业长期存在的突出问题。有业内人士曾表示，低价导致审计程序简化、人员配置不足，增 加重大错报 ...