立足行业短板与跨境审计的高风险特性，前德勤高级咨询顾问解学振给出了具体实操路径。他表示，审 计机构首先要从行业特性与地域风险两大维度切入，系统梳理境外收入造假的高频手段，搭建完善的风 险特征库，实现风险精准画像。 针对跨境舞弊风险应对能力的提升，中审众环会计师事务所执行事务合伙人杨荣华进一步建议，应建立 起"三层防御"机制，全方位筑牢跨境审计风险防线。 第一层做好前端风险筛查，借助大数据工具扫描境外客户、供应商的股权穿透信息、注册地址重合、IP 归属地异常等关联迹象；强制执行内部风险评级，同时将各类舞弊案例整理形成风险数据库，搭建科学 的风险评分机制，从源头精准识别、把控风险。 第二层强化关键审计程序，收入核查上，在传统函证基础上，增加对终端客户的电话、视频及实地访 谈，同步核验电商平台后台数据，并与海关出口数据逐一比对，确保收入真实可靠；资金流核查上，做 好全路径追踪；存货与资产核查上，对海外仓开展突击监盘，由事务所亲自或聘请当地合作所执行监 盘，拒绝依赖存货函证。 随着企业"走出去"步伐加快，跨境业务规模不断扩容，背后暗藏的审计风险也愈发凸显，这对所有会计 师事务所都是一场严峻考验。 从行业整体发展现状来 ...

12月30日，江苏吴中因重大违法进入摘牌倒计时。近年来，青岛中程、信威集团等企业，均因境外业务 违规遭监管处罚，部分已被强制退市。相关案例暴露出的虚构跨境交易、资金体外循环等舞弊手法，亟 待引起各方关注。 随着上市公司境外收入占比走高，跨境经营已成为企业发展的重要方向。据证券时报记者统计，2024年 超过一半的上市公司（非金融类，下同）涉及跨境业务，境外收入占比超过30%的上市公司超过1100 家。跨境业务兼具复杂性与地域特殊性，极易滋生财务舞弊行为。 作为资本市场守门人的审计行业，一边面对着日益复杂的审计任务，另一边却深陷低价竞争困境，审计 收费与审计难度不匹配的矛盾突出。时值2025年年报审计全面铺开之际，如何破解困局、应对境外舞弊 隐患，成为重大现实挑战。 跨境舞弊行为 不易被察觉 近年来，我国对外经济合作全面深化，海外业务成为很多企业拓展全球市场、实现战略布局的重点所 在。 据证券时报记者统计，2024年A股上市公司境外业务收入总计10.52万亿元，占到了总营收的17%；与 2020年相比，2024年上市公司境外收入总规模增长了61%。进一步数据显示，2024年总营收超10亿元且 境外收入占比超过30 ...

格隆汇12月29日丨华津国际控股(02738.HK)宣布，德勤・关黄陈方会计师行(「德勤」)已自2025年12月 29日起辞任公司核数师，董事会进一步宣布，经审核委员会推荐，中瑞会计师事务所有限公司(「中 瑞」)已自2025年12月29日起获委任为公司新任核数师，以填补德勤辞任后产生的临时空缺，任期直至 公司下届股东周年大会结束为止。 ...

Group 1: Economic Development and Policy Implementation - The provincial government is focusing on revitalizing economic development and has outlined key tasks for the "14th Five-Year Plan" period, emphasizing the importance of improving the business environment and enhancing investment mechanisms [1][5] - The provincial development and reform commission aims to significantly improve the business environment in the short term and fundamentally over the long term, with a focus on project service mechanisms and strengthening project planning and reserve [1] - The provincial government is promoting the development of emerging industries such as artificial intelligence, low-altitude economy, marine economy, silver economy, and ice and snow economy, while also enhancing traditional pillar industries [1] Group 2: Technological Innovation and Industry Integration - The provincial science and technology department is working towards creating a nationally influential regional technology innovation center, focusing on the deep integration of technological and industrial innovation [2] - Emphasis is placed on reforming research paradigms, organizational models, and support mechanisms to enhance innovation resource coordination and organization [2] - The province plans to implement key technological breakthroughs in priority areas and support enterprises in forming systematic innovation consortia [2] Group 3: Cultural and Tourism Sector Development - The provincial culture and tourism department is focusing on expanding domestic demand and promoting consumption through four key strategies to enhance the vitality of the cultural and tourism industry [3] - Efforts will be made to cultivate core competitive and innovative cultural tourism enterprises, enrich product offerings, and optimize the business environment [3] - The department aims to boost cultural tourism consumption by innovating consumption scenarios and leveraging holiday opportunities [3] Group 4: Audit and Supervision for Economic Growth - The provincial audit office is committed to aligning its actions with the central and provincial government's economic work requirements, focusing on high-quality development and risk prevention [4] - The office emphasizes the importance of strict auditing and supervision to ensure accountability and transparency in economic activities [4] Group 5: Market Regulation and Quality Improvement - The provincial market regulation bureau is focused on enhancing the vitality of various business entities and supporting high-quality development in specific industries [5] - The bureau aims to improve market access and governance efficiency while promoting the "2211" industrial system [5] - There is a strong emphasis on quality assurance and regulatory oversight to support high-quality development [5] Group 6: Healthcare System Reform - The provincial medical insurance bureau is working to align healthcare reforms with economic development, focusing on sustainable and high-quality healthcare systems [6] - Initiatives include provincial-level coordination of basic medical insurance and the promotion of cost-reducing measures for medical supplies [6] - The bureau is also advancing payment reform and supporting the development of innovative healthcare solutions [6] Group 7: Energy Sector Development - The State Grid Shenyang Power Supply Company is focusing on high-quality development in the energy sector to support overall economic growth [7] - Key initiatives include accelerating the construction of critical power grid projects and enhancing the business environment for electricity services [7] - The company aims to align energy supply with the needs of high-end manufacturing and new materials industries while promoting modern smart distribution networks [7]

Core Insights - The provincial economic work conference has set the stage for the "14th Five-Year Plan," focusing on revitalization and development strategies [1] - Various departments are actively implementing the conference's directives, emphasizing the importance of improving the business environment and fostering economic growth [1][2][3][4][5][6][7] Group 1: Economic Development Strategies - The provincial development and reform commission aims to enhance the business environment significantly in the short term and fundamentally over the long term, focusing on policy, market, and legal frameworks [1] - The emphasis is on cultivating new growth drivers while strengthening traditional industries, with a particular focus on emerging sectors such as artificial intelligence, low-altitude economy, and marine economy [1] - The provincial technology department plans to create a nationally influential regional technology innovation center, integrating technological and industrial innovation [2] Group 2: Cultural and Tourism Sector - The provincial culture and tourism department is focusing on expanding domestic demand and promoting consumption through innovative strategies and product offerings [3] - Key initiatives include enhancing core competitive capabilities of tourism businesses and optimizing the business environment to stimulate market vitality [3] Group 3: Regulatory and Oversight Measures - The provincial audit office emphasizes the need for rigorous economic supervision to support high-quality development and address key issues effectively [4] - The market regulation bureau is focused on enhancing market access and competition, while also promoting quality standards and brand development [5] Group 4: Healthcare and Social Services - The provincial healthcare bureau is working on reforms to align healthcare with economic development, ensuring sustainable and resilient healthcare systems [6][7] - Initiatives include improving medical insurance management and reducing costs for citizens and enterprises through collaborative procurement [6] Group 5: Energy and Infrastructure - The State Grid Shenyang Power Supply Company is aligning its development goals with the economic work conference, focusing on high-quality power development to support economic growth [7] - Key projects include enhancing the power grid and promoting clean energy initiatives, alongside improving the business environment for electricity services [7]

Group 1 - The company received an administrative penalty from the China Securities Regulatory Commission (CSRC) on October 14, 2024, due to false records in the 2022 annual audit report issued by Da Xin Accounting Firm, resulting in a total penalty of 509.4 thousand yuan [1] - The audit firm was found negligent in its duties during the audit of the company's financial statements, leading to the confiscation of audit income amounting to 169.8 thousand yuan and a fine of 339.6 thousand yuan [1] - The penalties indicate that the audit firm will be added as a defendant in subsequent investor compensation procedures, highlighting the increased accountability for information disclosure under the new securities law [1] Group 2 - The CSRC imposed a total fine of up to 19 million yuan on the company and related responsible persons for fabricating delivery documents to prematurely recognize real estate business income, which inflated revenue, costs, and profits [2] - Investors who purchased shares between April 11, 2023, and April 29, 2024, and sold or still hold the stock after April 30, 2024, while suffering losses, are eligible to join the compensation efforts [2] - The inaccuracies in the company's annual and semi-annual reports are likely to mislead investors, potentially resulting in investment losses [2]

培育出新出彩。锚定"能查能说能写"目标,开展"工作质量提升年"活动,组织干部积极参加"以审代训"、 挂职锻炼等,帮助审计干部补齐能力短板。完善导师帮带制度,安排科室轮岗交流锻炼,帮助提升业务水平 和实践能力。 近年来,荣成市审计局积极探索审计干部队伍建设新路径,切实推进人才强审工作,为做好新时代审计工作 提供人力保障。 监督从严从实。加强干部日常管理,严格落实领导干部个人有关事项报告制度。坚持严管与厚爱相结合, 对问题抓早抓小,做到从严从实监督管理干部。 服务用心用情。持续打造审计家文化,开展"审计传承教育""'三八'妇女节观影"等主题系列活动,进一步增 强审计干部凝聚力和向心力。积极疏通干部职工诉求通道,广开言路,通过与干部职工代表谈话、发放征 求意见表等方式,广泛听取干部职工的意见建议,为干部解难题、解心结、解疙瘩。(王文静 陈奇) ...

智通财经APP讯，坤集团(00924)发布公告，由于罗申美会计师事务所决定不会于股东周年大会上寻求续 任本公司核数师，故此罗申美会计师事务所已于股东周年大会结束时退任本公司核数师。 ...

Core Viewpoint - The Shandong Provincial Government is promoting high-quality development of internal auditing during the 14th Five-Year Plan period to support the construction of a strong province [1] Group 1: Internal Audit Development - Shandong has implemented the "Implementation Opinions on Promoting High-Quality Development of Internal Audit Work in the New Era," focusing on systematic planning and high-level promotion [1] - Over 2,800 internal audit regulations have been established to assist various units in building their systems [3] - A high-standard internal audit talent pool has been created, and a provincial skills competition has been organized to stimulate new dynamics of competition and learning [3] Group 2: Focus Areas and Actions - The "Scientific Normative Improvement Year" action has been launched, focusing on 19 areas including state-owned enterprise investment management and university construction projects [3] - An internal audit guidance and supervision information platform has been developed, featuring 17 functions and covering 3,996 departments and units [3] - Analysis and research of internal audit data have been strengthened, leading to the creation of a list of typical audit findings to promote self-examination and prevention among units [3] Group 3: Local Initiatives and Collaboration - The establishment of chief auditors in state-owned enterprises has been explored, with Jinan City fully implementing this system, revealing 2,517 issues and adopting 1,546 suggestions [4] - The transformation of internal auditing at the township level has been promoted, with audit offices established in 156 townships in Linyi City to ensure the safe and efficient use of agricultural funds [4] - Collaboration with relevant industry authorities has been deepened, including joint audits with educational departments in provincial universities over the past three years [3][4]

Core Viewpoint - The Jiangsu Securities Regulatory Bureau has issued a lifetime ban on Yongtuo Accounting Firm from providing securities services, marking the first such penalty since the revision of the Securities Law in 2019, due to serious negligence in audits of three listed companies [2][7]. Group 1: Administrative Penalty - On December 13, the Jiangsu Securities Regulatory Bureau imposed a severe administrative penalty on Yongtuo Accounting Firm, resulting in a fine of 65.283 million yuan and a prohibition from engaging in securities services [2][6][7]. - The firm was involved in audits of Hongda Xingye, Hengjiu Technology, and Kelin Environmental Protection, where it exhibited significant negligence [7]. Group 2: Audit Failures - Yongtuo's audit team was found to have directly participated in fraudulent activities during the Hongda Xingye project, including fabricating audit adjustments and altering financial statements [3][9]. - In the Hengjiu Technology case, Yongtuo not only failed to perform due diligence but also facilitated financial fraud by introducing fraudulent business transactions [3][9]. - The firm issued audit reports containing false records for Kelin Environmental Protection despite multiple risk warnings from regulatory bodies [3][9]. Group 3: Industry Impact - The lifetime ban has created a tense atmosphere within the auditing industry, prompting auditors to reassess their ethical standards and companies to reevaluate their partnerships with audit firms [2][4][7]. - The incident highlights systemic issues within the auditing sector, where some firms compromise their independence to retain clients, leading to the issuance of unqualified audit reports despite known issues [4][10]. - Investor trust in intermediary institutions is slowly being rebuilt, with a growing scrutiny of audit reports [4][10].