证券代码：002340 证券简称：格林美 公告编号：2025-090 格林美股份有限公司 本公司及董事会全体成员保证信息披露的内容真实、准确、完整， 没有虚假记载、误导性陈述或重大遗漏。 格林美股份有限公司（以下简称"公司"）于 2025 年 8 月 21 日召开的第七 届董事会第六次会议、第七届监事会第五次会议审议通过了《关于聘请 H 股发 行并上市审计机构的议案》，同意公司聘请致同（香港）会计师事务所有限公司 （Grant Thornton Hong Kong Limited）（以下简称"致同香港"）为公司发行 H 股 股票并在香港联合交易所有限公司主板上市（以下简称"本次发行上市"）的审 计机构。现将有关事项公告如下： 首席合伙人：林敬义 截至 2024 年末，致同（香港）会计师事务所有限公司从业人员近 320 人， 其中合伙人 22 名、注册会计师 115 名。 服务，主要行业涉及汽车制造、电池产品、房地产等。 一、拟聘请审计机构事项的情况说明 鉴于公司已启动本次发行上市事宜，考虑到致同香港在 H 股发行上市项目 方面拥有较为丰富的财务审计经验，具备足够的独立性、专业能力，经过综合考 量和审慎评估，公 ...

Group 1 - Xinyong Zhonghe Accounting Firm has come under regulatory scrutiny again, with the Shenzhen Stock Exchange issuing a regulatory letter on August 15, highlighting five serious violations in the audit of Hailian Jinhui's 2023 financial statements [2] - The violations include inadequate execution of key audit procedures, insufficient risk assessment, lack of revenue and inventory audit, deficiencies in confirmation procedures, and oversight in quality review [2] - The firm has been named by regulators for the ninth time in 2025, previously facing significant penalties for major omissions or false records in audit reports for companies such as Zhongtai Chemical, Xike Agriculture, and Hengxin Xili, totaling fines of 14.349 million yuan [4] Group 2 - Regulatory data indicates a frequent occurrence of compliance issues within the auditing industry, with 38 accounting firms receiving penalties from the CSRC, local regulatory bodies, or exchanges, totaling 146 fines as of August 17 [4] - Among these, 16 firms were ordered to rectify and had their income penalized, accounting for approximately 42% of the total, with fines typically ranging from 2 million to 50 million yuan [4] - The increased frequency of regulatory actions against firms like Xinyong Zhonghe highlights persistent issues within the industry, prompting calls for accounting firms to enhance internal controls and professional skepticism to mitigate financial fraud risks and protect investor interests [4]

Core Viewpoint - The article highlights the legal issues faced by Zhongxing Caiguanghua Accounting Firm, which is involved in multiple execution cases related to financial fraud at Baibolong Co., Ltd, with a total execution amount of approximately 126 million yuan [2]. Group 1: Company Overview - Baibolong was established in November 2006 and went public on the Shenzhen Stock Exchange in June 2015, focusing on clothing design [2]. - From 2013 to 2018, Baibolong inflated its revenue by 1.276 billion yuan and its total profit by 410 million yuan through fictitious clothing design and production activities [2]. Group 2: Legal Cases - Zhongxing Caiguanghua is involved in 52 execution cases, with the total execution amount reaching nearly 126 million yuan [2]. - Specific execution amounts in various cases include 18.26 million yuan, 10.82 million yuan, and 3.71 million yuan, among others, with most cases filed in 2025 [3][4][5].

Group 1 - Xinyong Zhonghe received a regulatory letter from the Shenzhen Stock Exchange for five violations in the annual audit of Hailian Jinhui's 2023 financial statements, marking the ninth time this year the firm has been named by regulators [1][2] - The violations included inadequate execution of key audit procedures, insufficient risk assessment, and failure to properly conduct revenue, inventory, and cost audits [2][3] - The firm has faced penalties exceeding 14 million yuan this year due to false records in annual audit reports for multiple companies [1][4] Group 2 - Zhongxing Caiguanghua also received a warning from the Xiamen Securities Regulatory Bureau for six issues in the annual audit of Xiamen Haiheda Electronics, including deficiencies in control testing and revenue audit procedures [2][3] - The Xiamen Securities Regulatory Bureau highlighted that Haiheda had issues with financial internal controls, leading to inflated revenue and profits in its 2023 annual report [4] - A total of 38 accounting firms have received regulatory letters or administrative penalties since 2025, with 42% of them facing fines, typically ranging from 2 million to 50 million yuan [1][7] Group 3 - Among the 38 firms penalized, 16 were ordered to rectify their practices while also facing confiscation of illegal income and fines, with some firms like Daxin and Zhongxing Caiguanghua facing penalties exceeding 10 million yuan [7] - Daxin Accounting Firm has received six administrative penalties this year for false records in annual reports, totaling fines of 47.59 million yuan [7]

Core Viewpoint - The article highlights the increasing scrutiny and penalties faced by accounting firms in China, particularly focusing on the violations committed by Xinyong Zhonghe and Zhongxing Caihua in their audit practices, which have led to regulatory actions and fines [1][2][4]. Group 1: Violations and Penalties - Xinyong Zhonghe received a regulatory letter from the Shenzhen Stock Exchange for five violations in the audit of Hailian Jinhui's 2023 annual financial report, including inadequate execution of audit procedures and failure to maintain professional skepticism [2][4]. - Zhongxing Caihua was warned by the Xiamen Securities Regulatory Bureau for six issues in the audit of Xiamen Haiheda's 2023 annual report, including deficiencies in control testing and revenue audit procedures [2][3]. - In 2025, 38 accounting firms have received regulatory letters or administrative penalties, with 40% facing fines typically ranging from 2 million to 50 million yuan [1][6]. Group 2: Specific Cases and Financial Impact - Xinyong Zhonghe has faced a total of nine penalties in 2025, with fines exceeding 14.34 million yuan due to violations in annual report audits [4][5]. - Specific penalties include a fine of 3.35 million yuan for significant omissions in the audit of Zhongtai Chemical's 2021 report and a fine of 420,000 yuan for false records in the audit of Hengxin Xili [5][6]. - Among the 38 penalized firms, 16 have had their illegal income confiscated and fined, accounting for 42% of the total, with some firms facing fines exceeding 10 million yuan [6].

Core Viewpoint - Tianzhi International Accounting Firm received a regulatory letter from the Shenzhen Stock Exchange for violations during the audit of Dayang Electric's 2023 financial statements, highlighting deficiencies in audit procedures and internal controls [1][2][6]. Group 1: Violations Identified - Tianzhi International failed to adequately execute risk assessment and internal control testing procedures, including insufficient execution of walkthrough tests and control tests [1][5]. - The firm did not properly conduct audit procedures related to revenue, inventory, and costs, including inadequate testing of revenue recognition, inventory impairment provisions, manufacturing expenses, accounts payable, government subsidies, and other receivables [1][5]. - There were deficiencies in confirmation, audit sampling, and the use of expert work, such as not investigating discrepancies in confirmation letters and inappropriate sampling methods [1][5]. Group 2: Regulatory Framework - The actions of Tianzhi International violated multiple articles of the Shenzhen Stock Exchange's "Stock Listing Rules (Revised August 2023)," including Article 1.4, which mandates compliance with laws and regulations by all parties involved in significant transactions [2][3]. - Article 12.1.2 emphasizes the need for intermediary institutions to act diligently and ethically, which was not adhered to by the auditors involved [2][3]. - Article 12.3.3 requires accounting firms to maintain a risk-oriented audit approach and to execute audit procedures thoroughly, which was also not followed in this case [2][4].

Core Viewpoint - Tianzhi International Accounting Firm and its certified public accountants Han Yangguang and Pan Pingping have been issued a regulatory letter by the Shenzhen Stock Exchange due to violations in the audit of Zhongshan Dayang Electric Motor Co., Ltd.'s 2023 financial statements [1][2][7]. Group 1: Violations Identified - Tianzhi International failed to adequately execute risk assessment and internal control testing procedures, including insufficient execution of walkthrough tests and control tests [1][6]. - The firm did not properly conduct audit procedures related to revenue, inventory, and costs, including inadequate procedures for revenue recognition and goodwill impairment [1][6]. - There were deficiencies in audit sampling, confirmation, and expert work, such as not investigating discrepancies in confirmation replies and inappropriate sampling methods [1][6]. Group 2: Regulatory Framework - The actions of Tianzhi International violated multiple articles of the Shenzhen Stock Exchange's "Stock Listing Rules (Revised August 2023)," including Articles 1.4, 12.1.2, 12.1.3, 12.1.4, and 12.3.3 [2][7]. - The rules stipulate that intermediary institutions must act diligently and responsibly, maintain effective quality control systems, and ensure the accuracy and completeness of the documents they produce [3][4][7]. Group 3: Recommendations - The Shenzhen Stock Exchange has urged Tianzhi International to strictly adhere to relevant laws, industry standards, and the Exchange's business rules, emphasizing the need for improved quality management and audit execution [2][7].

Core Viewpoint - The article discusses the regulatory actions taken by the Shenzhen Stock Exchange against Da Xin Accounting Firm and its certified public accountants for violations during the audit of Guanhao Biotechnology Co., Ltd.'s 2023 financial statements [2][3][4]. Summary by Sections Audit Violations - Da Xin Accounting Firm exhibited several violations in the audit of Guanhao Biotechnology's 2023 financial statements, including inadequate execution of risk assessment and internal control testing procedures [2][3]. - Specific deficiencies included insufficient execution of walkthrough tests and accounting entry tests, as well as a lack of control testing for certain business operations [2][3]. Inadequate Audit Procedures - The audit procedures related to revenue, long-term assets, inventory, and costs were not adequately performed, with particular shortcomings in the audit of certain business revenues and long-term assets such as construction in progress, intangible assets, and fixed assets [2][3]. - There were also deficiencies in the audit procedures for sales expenses and inventory, as well as inadequate responses to key audit matters regarding revenue recognition [2][3]. Confirmation Procedures - The firm failed to properly execute confirmation procedures, including a lack of attention to abnormal responses and inadequate alternative procedures [2][3]. Compliance Issues - Da Xin Accounting Firm's actions violated the Shenzhen Stock Exchange's "Rules for Listing of Stocks on the Growth Enterprise Market (Revised August 2023)" [4]. - The certified public accountants, Li Cheng and Huang Ying, did not fulfill their duties diligently, also violating the same listing rules [4]. Recommendations - The Shenzhen Stock Exchange urged Da Xin Accounting Firm to strictly adhere to relevant laws, regulations, and industry standards, emphasizing the need for improved quality management and audit execution [4].

Core Viewpoint - The Shenzhen Securities Regulatory Bureau issued a warning letter to Zhihong Accounting Firm and its accountants for deficiencies in the audit of Changliang Technology's 2023 annual report, highlighting significant issues in audit execution and compliance with auditing standards [2][4]. Summary by Sections Control Testing - Control tests were inadequately executed, particularly regarding the key control point "contract changes" in the sales and collection cycle, lacking sufficient audit evidence to prove the effectiveness of the control [4][5]. Revenue Audit Procedures - The audit procedures for revenue were insufficient, failing to consider significant discrepancies between estimated revenues at the end of 2022 and actual settlement amounts due to customer changes, as well as a substantial reduction in actual settlement amounts in January 2024 compared to estimates at the end of 2023 [5][6]. Accounts Receivable and Bad Debt Provision - The audit procedures for accounts receivable and bad debt provisions were not adequately performed, particularly regarding the reasonableness of significant changes in the forward-looking adjustment coefficients of the expected credit loss model and the review procedures for key parameters in migration rate calculations [6][7]. R&D Expenses - The audit procedures for R&D expenses were insufficient, failing to assess the reasonableness of recognizing certain intangible asset amortizations as R&D expenses [7][8]. Uncorrected Misstatements - There was a failure to aggregate and evaluate the impact of uncorrected misstatements that exceeded the threshold for clearly trivial misstatements, which is a violation of auditing standards [8][9]. Audit Documentation - Audit documentation was inadequate, with missing records for revenue detail tests and cutoff tests, and a lack of justification for the sample selection range in revenue cutoff tests [9].

Group 1 - The chief economist of KPMG, Diane Swonk, indicates that there will be an increase in inflation related to tariffs [1]