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我们都被审计报告骗了
Hu Xiu· 2025-10-02 11:52
不管是做投前尽调还是做投后管理,是做项目融资类的,还是做信贷类的,或者供应商审查类的。 审计报告大概率都是资料清单中的必备项了。 今年我们做回购退出的各种调查工作,大部分投资人手里基本也就只有审计报告,撑死还能有一份excel版的报表。 看似,感觉审计报告是一个很重要的东西哈。 其实屁用没有。 一点价值都没有,打开看这个扫描件,纯浪费时间。 真不如直接给一个excel版的报表,好歹还能复制粘贴,整理一下数据。 我不是在表达审计行业的问题哈,我只是在说,在尽调工作过程中,目标企业的审计报告,对尽调工作的价值作用。 就是毛线作用都没有,哈哈。 我其实有想过,这块要不要严谨一点,别说得太绝对,强调一下,是多年之前的尽调工作,中前期项目,小所出的报 告。 毕竟我这公众号的阅读者,很大一部分都是从事审计工作的。 后来我仔细想了想,也不必,这些情况,其实跟审计从业者,没什么关系。 基本上除了最后ipo申报,提供的三年审计报告之外,其余的参考价值都很小。 都不说数据真实性,咱都不考虑财务造假的事,就内容详细程度,咱想看详细点,都不行,啥也看不到啊。 不过确实也分阶段。 备案的就强于不备案的。 但是备案也就是实行了有5年?记 ...
广南(集团)委任德勤为新核数师
Zhi Tong Cai Jing· 2025-09-25 10:10
董事会进一步宣布,根据审核委员会的建议,董事会决议委任德勤关黄陈方会计师行(德勤)为公司新核 数师,以填补毕马威会计师事务所辞任后的临时空缺。德勤的任期直至公司下届股东周年大会结束为 止。 广南(集团)(01203)发布公告,董事会宣布毕马威会计师事务所已辞任公司核数师,自2025年9月25日起 生效。 ...
从外审到内审的变与不变
Hu Xiu· 2025-09-24 05:24
审计是一个轮回,最近安永校招发了推文,应届生涨薪至12,500元/月,如果buff叠满,愿意吃苦+愿意 学习,6,000元差补+3,000元qpay,一毕业即月入2万不是梦。 前司在折戟恒大之后略显颓势,而前前司在应届生起薪上开始领跑,也是好起来了。 月入2万,这是大多数人工作很多年都达不到的数字,加上如今工作不好找,找到工作工资也不好发, 所以这个待遇还是相当有吸引力的。 再加上江湖一直都传说,从四大跳槽很好跳,随便跳跳就升职加薪,工作量减半,薪资翻番,这么一 算,四倍的薪劳比就涨出来了。 可传说毕竟是传说,跳槽之后如何如何,还是如人饮水,冷暖自知。 四大跳槽界存在着一条隐形鄙视链,四大跳券商,四大跳银行,跳基金、跳保险、跳投资,跳企业财 务、跳BP、跳公务员,四大跳四大、跳八大、跳内审。 这条鄙视链上的位次在不同时期会有不同的排序: 而甲方财务、BP则取决于各自企业的业绩规模和发展阶段,毕竟某些大厂的年终奖金敢往36个月去 发; 至于四大跳四大、跳八大基本属于白闹,和原来的工作节奏、发展路径几乎没有任何区别; 而最不受待见的,怕就是内审了。 内部审计,要专业没能力、要发展没福利,控费抢先锋、节约树模范、降 ...
鹤壁市审计局多举措加强队伍建设
Ren Min Wang· 2025-09-18 01:05
Group 1 - The core viewpoint emphasizes the importance of enhancing the audit team's capabilities and quality through various measures, aligning with the directives from Henan Province and Hebi City [1] - The audit bureau is committed to integrating audit spirit, innovation, and self-construction to ensure team development resonates with the audit mission, focusing on continuous training and practical exercises [1] - The bureau aims to improve the political judgment, comprehension, and execution abilities of audit personnel through regular training, online reading sessions, and business exchanges [1] Group 2 - The audit bureau actively promotes the development of young audit talents by leveraging experienced leaders and skilled professionals to mentor them [2] - A tailored mentorship program is established for young auditors based on their job roles and personal characteristics, pairing them with high-quality mentors for guidance [2] - Young auditors are encouraged to take initiative in key projects and challenging tasks, fostering their growth and contributing to the efficiency of audit work [2]
致同会计师事务所首席合伙人李惠琦:并购活跃、政策加持 中国企业出海迈入新阶段
Group 1 - The core viewpoint of the article highlights the acceleration of Chinese enterprises' globalization across various sectors, including new energy vehicles, lithium batteries, and cultural industries, with a significant increase in foreign direct investment (FDI) [1] - In 2024, China's FDI flow reached $192.2 billion, marking an 8.4% increase from the previous year and accounting for 11.9% of the global share, maintaining a position among the top three globally for 13 consecutive years [1] - By the end of 2024, China's FDI stock is projected to reach $3.14 trillion, continuing its trend of being among the top three globally for eight years [1] Group 2 - The "going out" strategy of Chinese enterprises has evolved into a "technology + brand + ecosystem" collaborative output model, characterized by high-end, diversified, and ecological features [2] - The "new three samples" (new energy vehicles, photovoltaic, and lithium batteries) are leading high-tech exports, transitioning from product trade to full industrial chain output [2] - Cross-border e-commerce continues to drive consumer exports, with Chinese brands dominating sectors such as clothing, electronics, and home goods [2] Group 3 - Professional services such as auditing, consulting, and legal services are increasingly accompanying enterprises abroad, creating an ecosystem synergy effect [3] - Companies are adopting a systematic decision-making framework for selecting overseas destinations, focusing on supply chain layout and customer demographics [4] - The "China +1" strategy is being employed to avoid trade barriers, with investments in regions like Southeast Asia and Mexico to mitigate high tariffs [4] Group 4 - Chinese enterprises are experiencing a significant increase in overseas mergers and acquisitions (M&A), with a notable rise in large transactions despite a slight decrease in the number of deals [5][6] - Emerging markets are becoming more active in cross-border M&A, with countries involved in the Belt and Road Initiative seeing increased investment [5] - The valuation expectations between buyers and sellers are narrowing, with quality targets being pushed to the market [5] Group 5 - The Chinese government is implementing a multi-layered policy system to support enterprises going abroad, including financial credit support and cross-border investment facilitation [7] - Various policy financial products have been introduced to address the financing challenges faced by small and medium-sized foreign trade enterprises [7] - Initiatives such as simplifying the ODI (Overseas Direct Investment) filing process and encouraging enterprises to participate in international exhibitions are part of the support measures [7]
聚焦AI赋能专业服务及欧洲投资新机遇,安永携两项重磅成果亮相服贸会
Zhong Guo Jing Ji Wang· 2025-09-13 08:01
Group 1 - The core viewpoint of the news is that Ernst & Young (EY) has launched innovative products, including "EY Smart Q&A" and the "European Investment Attractiveness Survey Report," highlighting the integration of artificial intelligence (AI) and professional knowledge in the context of global green transformation and digital economy [1][4] - EY Smart Q&A, based on the self-developed METIS AI platform, focuses on five sectors: audit, tax, strategy and transactions, consulting, and financial services, addressing challenges like information fragmentation and delayed responses [1][2] - The latest version 3.0 of EY Smart Q&A emphasizes corporate ESG management and disclosure needs, providing a closed-loop intelligent solution that includes ESG narrative generation, topic library construction, vision mapping, and carbon accounting [2] Group 2 - The "European Investment Attractiveness Survey Report" has been published for 20 consecutive years, tracking over 5,000 foreign investment projects in Europe annually, analyzing the competitiveness and attractiveness of the European market [4] - The 2025 report indicates a decline in the number of FDI projects in Europe for the second consecutive year due to economic stagnation, high energy prices, and geopolitical tensions, with nearly 40% of companies pausing, reducing, or canceling their investment plans in Europe [5] - Despite the decline in traditional industries like manufacturing and IT services, Europe shows potential in attracting growth industries, particularly in energy, AI, life sciences, and electronics, suggesting that Chinese companies should seize high-quality development opportunities in structural changes [5]
首批"人工智能+审计"应用评估结果公布
Zhong Guo Xin Wen Wang· 2025-09-07 07:37
Core Insights - The first results of the "Artificial Intelligence + Audit" scenario construction and application capability assessment were announced at the 2025 Fourth Smart Audit Forum held in Beijing on September 5 [1][2] - The forum focused on advanced practices, research outcomes, and industry development in the field of internal audit digitization, promoting shared and collaborative development [1] Group 1: Industry Developments - The internal audit must deeply integrate with artificial intelligence due to the rapid development of AI technology, emphasizing the need for theoretical guidance, data supply, audit application, open sharing, talent cultivation, and security assurance [1] - The China Internal Audit Association, in collaboration with various organizations, will promote high-quality development in audit digitization, conduct national surveys on the state of internal audit digitization, and develop high-quality data sets in the audit field [2] Group 2: Assessment Results - The forum announced the industry's first assessment results for "Artificial Intelligence + Audit" scenarios, with a systematic evaluation method developed by the China Academy of Information and Communications Technology, which includes a "5-layer 26-dimension" assessment framework [2] - A total of four companies passed the assessment in 2025, indicating a growing recognition and implementation of AI capabilities in audit scenarios [2]
泰安市审计局深入推进“经济体验”,保障全市经济社会高质量发展
Qi Lu Wan Bao Wang· 2025-09-05 06:22
Group 1 - The core viewpoint of the news is that the Tai'an Municipal Audit Bureau has been effectively implementing audit supervision responsibilities to ensure high-quality economic and social development in the city since 2025 [2][3] - The audit bureau emphasizes the importance of the Party's leadership in audit work, establishing a working mechanism that aligns with the Party's requirements for audit supervision [2] - The bureau has focused on comprehensive audit coverage, targeting key areas such as major strategies, projects, and public welfare to enhance the effectiveness of audit supervision [2][3] Group 2 - Audit results indicate that various departments in the city are adhering to the decisions of the municipal government, leading to stable fiscal management and enhanced development momentum [3] - The audit bureau has proposed targeted and feasible recommendations based on identified issues, emphasizing the importance of rectifying problems discovered during audits [3]
安永:中国经济“半年报”-奋楫笃⾏,稳中提质
2025-09-04 14:38
Summary of Key Points from the Conference Call Industry Overview - The conference call discusses the overall performance of the Chinese economy in the first half of 2025, highlighting the stability and growth driven by consumer spending [3][10][5]. Core Insights and Arguments 1. **Economic Growth**: In the first half of 2025, China's GDP reached RMB 66 trillion, with a year-on-year growth of 5.3%. Final consumption expenditure contributed 52% to this growth [10][5]. 2. **Consumer Spending**: The total retail sales of consumer goods amounted to RMB 24.5 trillion, reflecting a year-on-year increase of 5.0%. The "trade-in" policy for five major categories drove sales exceeding RMB 1.6 trillion, surpassing the total for the entire year of 2024 [5][25]. 3. **Foreign Trade**: The total import and export of goods reached RMB 21.8 trillion, with a year-on-year growth of 2.9%. High-tech product exports increased by 12.5%, indicating a shift towards a "technology + brand" driven foreign trade structure [5][33]. 4. **Investment Trends**: Fixed asset investment growth slowed to 2.8% year-on-year. The real estate sector remains a significant challenge, with expectations of continued bottoming out in investment [5][21]. 5. **Policy Support**: The government plans to enhance fiscal and monetary policies to support infrastructure investment and stimulate consumer demand. Special bonds and long-term treasury bonds are expected to maintain a rapid issuance pace [8][42]. 6. **Service Consumption Growth**: The focus is on cultivating new growth points in service consumption, particularly in digital life services, cultural and tourism integration, and international service facilitation [8][42]. 7. **Artificial Intelligence and Technology**: The "Artificial Intelligence +" initiative is entering a new phase of commercialization and ecosystem development, with a focus on driving quality upgrades in various sectors [8][42]. 8. **Real Estate Market Dynamics**: The real estate market is transitioning from expansion to quality development, with an emphasis on urban renewal and the utilization of existing land resources [8][42]. Additional Important Insights - **Manufacturing Sector**: The manufacturing PMI index showed a slight decline, indicating a need for more robust growth measures to counteract external uncertainties [16]. - **External Investment Trends**: Despite a 15.2% decline in actual foreign investment, new foreign enterprises increased by 11.7%, particularly in e-commerce and pharmaceutical manufacturing sectors [38]. - **Consumer Confidence**: The increase in household deposits indicates a growing tendency for precautionary savings, which may impact future consumption patterns [42]. This summary encapsulates the key points discussed in the conference call, providing insights into the current state and future outlook of the Chinese economy and its various sectors.
伟立控股(02372)拟委任德勤为新任核数师
智通财经网· 2025-09-03 12:48
Group 1 - The company, Weili Holdings (02372), announced the resignation of its auditor, PwC, effective September 3, 2025, due to a failure to reach an agreement on the audit fees for the consolidated financial statements for the fiscal year ending December 31, 2025 [1] - The board of directors has approved the appointment of Deloitte as the new auditor to fill the vacancy left by PwC's resignation, effective September 3, 2025, and will serve until the conclusion of the next annual general meeting [1]