2017年8月11日，被告某科技公司董事会发布《某科技公司关于公司接受证监会调查的公告》。当日，某科技公司股票收盘价为0.31元，与8月10日收盘价持平，此 后两交易日收盘价分别为0.29元、0.23元。 2019年4月2日，股转公司发布公告称自2019年4月8日起终止某科技公司股票挂牌。 文/梧桐兄弟 近日，上海金融法院、上海证监局联合发布涉证券虚假陈述案例，其中之一为新三板做市交易证券虚假陈述中介机构责任认定——李某某诉某科技公司、某证券公 司、某会计师事务所等证券虚假陈述责任纠纷案。 新三板市场做市交易模式下，投资者依赖证券价格做出投资决策， 可以适用"推定信赖原则"认定交易因果关系。审计机构通过被审计公司收发函证，函证程序存在 重大缺陷，违反相关审计准则，应对投资者损失承担相应赔偿责任。 新三板公司的 主办券商在荐股挂牌阶段，尽职调查未勤勉尽责的，应对由此导致的投资者损 失承担相应责任；在持续督导阶段， 相关监管规定并未强制要求主办券商对挂牌期间的财务数据进行实质审查， 故券商一般无须承担责任。 一、基本案情 2013年12月13日，被告某科技公司的股票在全国中小企业股份转让系统（即新三板）挂牌公开转 ...

智通财经APP讯，大新银行集团(02356)发布公告，董事会已决议委任毕马威会计师事务所(毕马威)为公 司及其附属公司(统称集团)截至2026年12月31日止年度的外聘核数师，并将于公司下届股东周年大会上 提呈股东批准。 罗兵咸永道将于2026年举行的公司股东周年大会结束时退任公司的核数师。 毕马威的委任将于罗兵咸 永道退任后即时生效。 ...

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processes, leading to inefficiencies and high labor costs, with a significant risk of missing critical data due to outdated sampling methods [2][3].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].

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].

Core Viewpoint - The Hong Kong capital market has experienced a significant resurgence in the first half of 2025, leading global fundraising efforts and positively impacting various sectors, including financial intermediaries, technology innovation, and office space markets [1][3][10]. Group 1: Market Performance - In 2025, Hong Kong's IPO fundraising reached a total of 124 billion HKD, marking a year-on-year increase of 584.22% [4]. - The total equity financing in Hong Kong amounted to 289.74 billion HKD, reflecting a 286.52% increase compared to the previous year [4]. - The Hang Seng Index saw a growth of 22.13% in 2025, contributing to the overall market recovery [2][10]. Group 2: Intermediary Institutions - The surge in IPO activities has led to a significant increase in business for intermediaries, with 51 listed companies incurring issuance costs of 5.34 billion HKD in 2025 alone [3]. - Major accounting firms and law firms have reported substantial growth in their business volumes, with some firms completing more IPO projects in the first half of 2025 than in the entire previous year [6][7]. - The demand for legal and financial services has surged, with law firms completing 15 IPO projects in the first half of 2025, reflecting a growth rate exceeding the industry average [6][11]. Group 3: Office Market Recovery - The demand for office space in Hong Kong's core business districts, particularly Central, is showing signs of recovery, driven by the active IPO market [13][15]. - The rental prices for Grade A office spaces in Central have decreased by nearly 45% compared to the peak in 2019, making it an attractive option for financial institutions [14][16]. - The influx of mainland companies seeking to list in Hong Kong is expected to further boost the office rental market, particularly in the financial and professional services sectors [15][16]. Group 4: Technology and Innovation Sector - The strong performance of the capital market has revitalized Hong Kong's technology sector, with a notable increase in the number of startups, reaching 4,694 in 2024, a 10% increase from 2023 [19]. - The Hong Kong government is actively promoting the technology sector, with initiatives aimed at simplifying the listing process for tech companies [21]. - The investment landscape in Hong Kong's tech sector is becoming increasingly vibrant, with significant participation from local and international investment firms [20][21].

Core Viewpoint - The article emphasizes the importance of a systematic approach in planning audit projects in Xiangyang, enhancing the relevance and proactivity of audit services in supporting reform and development [1] Group 1: Institutional Mechanisms - Establishment of a comprehensive set of regulations to standardize workflows, including revisions to various management implementation details and collective consultation systems for audit project planning [2] - Creation of a project database to systematically accumulate and reserve audit projects based on significant meetings, government reports, and public concerns, categorized for dynamic updates [2] - Development of a mechanism for multi-dimensional suggestion collection from various supervisory departments and the public to ensure the audit projects align with pressing societal issues [2] Group 2: Coordinated Integration - Emphasis on the interconnectivity and complementarity of audit projects, ensuring reasonable scheduling and collaborative efforts between different audit levels [3] - Implementation of joint efforts with higher audit authorities to synchronize major audit projects, ensuring seamless integration and collaboration [3] - Focus on collaborative audits that address multiple aspects of financial management and policy implementation, promoting efficiency through simultaneous audits [3] Group 3: Performance Evaluation - Adoption of a performance-driven approach with pre-audit simulations, real-time management, and post-audit evaluations to ensure accountability and effectiveness [4] - Establishment of a reward and penalty system based on various performance indicators to encourage high-quality audit outcomes and innovative practices [4] - Conducting post-project evaluations to analyze audit processes, outcomes, and areas for improvement, fostering a culture of continuous enhancement [4]

Group 1 - The core viewpoint of the articles highlights the environmental concerns arising from the lack of sewage network coverage in the booming homestay economy in Yuhang District, which is part of the "Western Beautiful" strategy [1] - Nearly 60% of homestays in western towns of Yuhang District lack sewage network coverage, leading to potential ecological and public health issues [1] - Over 70% of the problematic homestays have completed rectification, and new homestays are required to have full sewage network coverage or meet treatment standards [1] Group 2 - Yuhang Audit has implemented a series of effective rectification plans, including stricter approval processes for homestays and investment in sewage treatment facilities [1] - The audit also focuses on various projects, identifying issues in overdue projects and enhancing management mechanisms to accelerate project construction [2] - The audit emphasizes a problem-oriented approach, aiming to reveal risks and contribute to the development of Hangzhou's new urban center [2]

Group 1 - The core viewpoint of the news is the introduction of guidelines to enhance the quality of internal auditing in Rongcheng, focusing on leadership mechanisms, institutional personnel, responsibilities, and the application of audit results [1][2] Group 2 - The guidelines emphasize the establishment of a leadership mechanism for internal auditing, where the party organization and board of directors are responsible for formulating audit plans and reporting significant issues [1] - It is required that each unit set up a dedicated internal audit institution or designate an internal department to ensure independent auditing activities, prohibiting audit personnel from engaging in activities that may compromise their objectivity [1][2] Group 3 - The guidelines stress the importance of strengthening internal audit supervision, focusing on areas with concentrated power, funds, and resources, and enhancing oversight of budget execution, financial income and expenditure, economic decision-making, internal controls, and risk management [2] - A long-term mechanism for audit rectification is to be established, assigning responsibility for rectification to the audited units and their leaders, while ensuring that audit findings are utilized in performance evaluations and decision-making processes [2]