Audit report false record Ruihua and two notes will be punished _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

China Accounting Vision News Recently, the SFC website announcement, Ruihua Certified Public Accountants (Special General Partnership) (hereinafter referred to as: Ruihua), in the audit of Asia Pacific Industry 2013 The process is not diligent, issued by the audit report there is a false record, the Ruihua accounting and two signatures will be punished. Notice that the SFC found in the inspection, 2013 1 , Asia Pacific Industries The resolution of the transfer of Jinan Solid Tc Electronics Co., Ltd. 21% stake in the disclosure of the equity transfer price of 8,750,000.00 yuan, based on the price as of 2012 Asia Pacific Industrial holdings of Jinan solid technetium book value of 20,017,561.21 yuan. Asia Pacific Industry for long Provision for impairment of 2,377,904.37 yuan, resulting in its net increase in 2013 net 2,377,904.37 yuan (not taking into account the income tax factor), accounting for the current period Of the 90.54%. Ruihua where only the largest shareholder of Asia-Pacific issued a " Letter "of the case, did not reasonably consider the matter on the right , The corresponding errors are not identified and appropriate measures taken. The SFC examined the audit papers submitted by Ruihua and did not find a record of how the certified public accountants analyzed the signs of whether or not the long-term equity investment was impaired. Ruhua had listed the long-term equity investment as collar , For the occurrence of major misstatement The field does not remain cautious and skeptical. 2012 Jinan solid technetium will be the quality of claims 5,355,085.00 yuan recognized as The October 2013, Jinan solid technetium that in 2012 to confirm non-operating expenses Inaccurate, then the expenditure for non-operating expenses in 2013 was 5,355,085.00 yuan. Ruihua where the audit found that the accounting error, did not require the Jinan technetium retrospective adjustment, but asked the Jinan solid technetium directly reduce the current business , Virtual production of finished products. December 31, 2013, Jinan solid technetium back to October 2013 done , And in accordance with the requirements of Ruihua in the next certificate offset the current operating costs of 5,300,000.00 yuan, corresponding to increase the finished goods 5,300,000.00 yuan, and the remaining 55,085.00 yuan by debit " Red word 55,085.00 yuan ", credit" - (Accounting for the income tax factor), accounting for 97.87% of the net profit of the Asia-Pacific Industrial. The accounting treatment led to Asia Pacific Industries in 2008 net profit of 2,570,440.80 yuan (excluding income tax factor), accounting for Asia Pacific Industrial net profit of 97.87%. The SFC believes that changes in accounting estimates should be supported by new evidence such as facts and agreements and can not be changed at will. Jinan solid technetium without obtaining new evidence before the adjustment of the quality claims, does not belong to the accounting estimates change. Jinan Guji on the claims involved in the accounting treatment and its similar claims on other types of treatment is significantly different, contrary to the accounting treatment , The adjustment of the quality claims , Should be retroactive adjustment, should not affect the net profit in 2013. Certified public accountants did not require Jinan solid technetium to make the correct accounting adjustments, did not do not be diligent. Ruihua Asia Pacific Industry for 2013 Report issued by the standard unqualified audit report, signed the certified public accountant is Qin Bao, Wen Ting water. Ruihua 2013 Asia-Pacific real estate financial statements audit business charges of 350,000 yuan; Jinan Jinan technetium alone issued a separate audit report, the audit business charges of 40,000 yuan, a total of 39 million charge. The SFC considers that Ruifang Accounting has not complied with the requirements of the relevant guidelines and has not made due diligence to the contents of the auditor's report containing false records in violation of Article 137 of the Securities Law. "Securities service agencies are securities issuers, Listing, trading and other securities business activities production, issued an audit report, asset evaluation report, financial advisory report, Rating report or legal opinion and other documents, should be diligent, based on the contents of the contents of the document, the authenticity, accuracy, integrity verification and verification, "the provisions of" Securities Law "Article 232 "The securities service organization is not diligent, the production, the documents issued by false records, misleading statements or major omission." Ruijie ordered to correct, confiscated business 39 million, and impose a fine of 780,000 yuan; Qin Bao, Wen Ting water to give a warning, and were punished with a fine of 50,000 yuan. related information: