Core Viewpoint - The independence of auditors is a cornerstone of the capital market, and recent violations have raised concerns about the integrity of audit practices [1][6]. Group 1: Violation Details - Auditor Zhang Mouci, responsible for the 2024 audit report of Zhejiang Aokang Footwear Co., Ltd., was found to have illegally traded Aokang International stocks, violating Article 42 of the Securities Law [2][5]. - The Securities Law prohibits auditors from trading the securities of companies they are auditing during the underwriting period and for six months thereafter [2][5]. - Zhang Mouci has a long history in the profession, having obtained his CPA qualification in 2009 and previously issued a non-standard audit opinion for Aokang International's 2022 report, leading to risk warnings for the company [2][4]. Group 2: Market Impact - Following the removal of the non-standard audit opinion on June 26, 2024, Aokang International lifted its risk warning, changing its stock trading limit from 5% to 10% and its name from "ST Aokang" to "Aokang International" [3]. - Aokang International's stock price reached 8.87 yuan per share, reflecting a 28% increase this year, with a notable rise from 4.27 yuan on April 9 to a peak of 10.63 yuan in August [4]. Group 3: Industry Implications - The incident highlights the critical importance of auditor independence in maintaining audit quality and the health of the capital market [6]. - Experts emphasize that auditors must strictly adhere to regulations prohibiting stock ownership in audited companies to avoid conflicts of interest [6][7]. - Similar cases of auditor independence violations have occurred, indicating a broader issue within the industry regarding compliance with independence regulations [7].

董事会进一步宣布，经考虑审核委员会的推荐建议，董事会已议决批准委任香港立信德豪会计师事务所 有限公司(立信德豪)为公司的新任核数师，以填补罗兵咸永道辞任后的临时空缺，自2025年11月6日起 生效，并任职至公司下届股东周年大会结束为止。 格隆汇11月6日丨泰林科建(06193.HK)宣布，公司决定更换核数师，原因为公司与罗兵咸永道会计师事 务所(罗兵咸永道)未能就罗兵咸永道截至2025年12月31日止财政年度的建议审计费用达成共识。因此， 罗兵咸永道已辞任公司核数师，自2025年11月6日起生效。 ...

Core Insights - The article discusses the "effectiveness revolution" in auditing supervision initiated by the Yuhang District Audit Bureau, emphasizing a shift from traditional auditing methods to a more proactive, on-the-ground approach [1][2]. Group 1: Audit Methodology - Yuhang Audit has transformed its auditing approach by engaging directly with local communities and industries, moving from "behind-the-scenes accounting" to "frontline diagnosis" [1][2]. - The implementation of the "Walking Yuhang" research mechanism allows auditors to identify issues in rural revitalization and enterprise development, leading to precise audit project reports [2]. Group 2: Audit Collaboration and Integration - The audit system has integrated various audit projects, focusing on areas such as economic responsibility audits and government investment audits, to enhance overall audit effectiveness [2][3]. - A collaborative mechanism has been established, where audit teams share insights and analyze common issues, making audit recommendations more targeted and instructive [3]. Group 3: Efficiency and Technology - Yuhang Audit has adopted a "team-based" approach to tackle complex audit tasks, breaking away from traditional solo efforts to enhance efficiency and collaboration [4]. - The bureau is leveraging digital tools to build an intelligent analysis system that identifies corruption clues and reveals financial loss issues, significantly improving problem detection capabilities [4]. Group 4: External Collaboration - Yuhang Audit actively collaborates with other departments, such as the Discipline Inspection Commission and Public Security, to enhance oversight in key areas like public welfare and resource allocation [5]. - During the rectification phase, joint inspection teams are formed with various departments to address issues related to slow progress and high recurrence risks in audit findings [5].

进一步宣布，根据公司章程细则及经审核委员会推荐，致同(香港)会计师事务所有限公司("致同")已获 委任为公司新任核数师，自2025年10月30日起生效，以填补罗兵咸永道辞任后的临时空缺，任期直至公 司下届股东周年大会结束为止。 格隆汇10月30日丨京西国际(02339.HK)宣布，罗兵咸永道已辞任公司核数师，自2025年10月30日起生 效。 ...

格隆汇10月30日丨建生国际(00224.HK)公布，鉴于郑郑会计师事务所有限公司辞任核数师后出现职位空 缺，董事会在公司审核委员会的建议下，议决建议委任天职香港会计师事务所有限公司("天职")为新任 核数师，对公司截至2026年3月31日止财政年度财务报表进行审计工作，任期直至公司将于2026年举行 的下届股东周年大会结束为止，惟须待公司股东于股东特别大会上批准后，方可作实。 ...

E 3 7 5 自在表彰为高洋产业发展提供关键试能与持续支持、对本次大会举办形 成实出贡献的政策伙伴与专业机构,共建繁荣产业生态。 7 x12 生态共建奖 ● 取ლ名 单 址(中国)有限公司 日本康熙德的原因出出 有限公司 2025中国海洋经济博览会 蓝色经济新增长论坛 颁奖&榜单发布仪式 AN ECONOMY CONFERENCE NE ECO 2025年10月29日，安永(1]荣获2025中国海洋经济博览会（以下简称"海博会"）颁发的"2025年度卓越贡献奖"，以表彰其在海洋产业生态共建中 发挥的关键作用。安永[1]华南区咨询服务主管合伙人胡立基出席蓝色经济新增长论坛暨颁奖榜单发布仪式，并代表公司领奖。安永[2]大中华区SSG可持 续发展主管合伙人李菁受邀出席圆桌论坛，分享蓝色金融与ESG的融合路径。 6.00 EE 中国语法经济博语: 色经济新增长论坛 THE GLOBAL OCEAN ECONOMY CONFERENCE 2025中国海洋经济博览会 颁奖&榜单发布仪式 2025 CHINA MARINE ECONOMY EXPO BLUE ENTERPRISE AWARDS & RANKINGS CE ...

Core Insights - The Ministry of Finance has recently announced administrative penalties against 33 entities, including 7 accounting firms and 18 certified public accountants, signaling a strong crackdown on violations in the auditing industry [1][2][3] - The core responsibility of accounting firms is to conduct thorough audits and verify financial information, which has been compromised by practices such as issuing reports without proper procedures [1][2] Group 1: Regulatory Actions - The penalties include suspensions and fines amounting to millions, reflecting a commitment to strict supervision and regulation within the auditing sector [1][2] - Specific cases highlight severe lapses, such as the Henan Shouzheng Innovation Accounting Firm issuing audit reports without on-site verification, raising concerns about the authenticity of these reports [1] Group 2: Industry Response - Local finance departments are also taking action, with Sichuan Province issuing corrective documents to 75 firms and penalizing 7 firms and 55 individuals, demonstrating a concerted effort to improve industry standards [2] - There have been at least 35 penalties against 18 accounting firms by the China Securities Regulatory Commission this year, totaling fines of 287 million yuan, indicating a significant increase in regulatory scrutiny compared to previous years [3] Group 3: Industry Outlook - The recent administrative penalties serve as a wake-up call for the auditing industry, emphasizing the necessity for firms to adhere to proper procedures and responsibilities to ensure the integrity of audit reports [3]

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！ 作为首批与中国证券业协会签订《证券分析师外部评选组织机构自律公约》的互联网媒体，新浪财经始 终严格遵守中国证监会、中国证券业协会的相关要求，守法合规开展评选活动。 本届"金麒麟"最佳分析师评选已顺利完成报名与机构投票环节，所有投票数据正式进入审计阶段。为确 保评选过程的独立性与结果的公信力，主办方特别聘请立信会计师事务所（特殊普通合伙）对全部投票 数据进行全面审计。 本次评选共吸引全国顶尖券商研究机构的近七百个分析师团队参与，同时汇集上百家专业金融机构参与 投票，涵盖公募基金、私募基金、券商资管等多元买方机构，充分展现了评选的行业影响力与专业代表 性。 目前，审计工作正在立信会计师事务所的监督下有序推进。"金麒麟"桂冠花落谁家，即将揭晓。 往届回顾>> 责任编辑：杨赐 在评选机制设计上，主办方始终遵循"公平、公开、公正"原则，将透明度贯穿于各个环节。立信会计师 事务所作为独立第三方，将对所有投票数据实施严格核验与审计，确保每张选票的有效性与合规性，从 机制上杜绝人为干预，切实保障评选结果的客观性与权威性。 ...

Group 1 - The company Tianan Health (00383.HK) announced the resignation of its auditor, BDO Limited, effective from October 24, 2025 [1] - The board, upon the recommendation of the audit committee, has appointed Deloitte Touche Tohmatsu as the new auditor, effective from October 24, 2025, to fill the vacancy left by BDO's resignation [1] - The new auditor will serve until the conclusion of the company's next annual general meeting [1]

Core Insights - The article highlights the successful audit conducted by Yuhang District Audit Bureau, which identified overpayment of rental fees amounting to more than 400,000 yuan for a state-owned enterprise's leasing contract [1] - The audit led to recommendations for stricter management and enhanced internal control, resulting in the recovery of overpaid rent and the implementation of a contract amount review process [1] - Yuhang Audit is leveraging data technology and AI to enhance audit precision and risk identification, having collected nearly 40 million data entries in the first half of the year [2] Group 1 - Yuhang Audit identified an overpayment of more than 400,000 yuan in a leasing contract for a state-owned enterprise [1] - The audit prompted the implementation of a contract amount review process as part of internal controls [1] - The risk identification model developed from this audit is being promoted for broader use within Yuhang [1] Group 2 - Yuhang Audit has adopted a "data-first" approach, enhancing the collection and analysis of electronic audit data [2] - In the first half of the year, nearly 40 million data entries were collected to support on-site audits [2] - The use of big data and AI has enabled the identification of multiple risk points, facilitating early detection and resolution of issues [2] Group 3 - Yuhang Audit plans to utilize new data technologies for intelligent analysis to strengthen the security of public funds [3]