? Sky Digital and clubs " pinch frame" in the end who is lying News Channel _ _ net _ Chinese accounting perspective is required accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

, Stock transfer system bursts of three regulatory punishment notice, silence for several months of the sky figure "Fight" event once again become a hot topic of the new three board. Event eventually to sky number, northeast , (Hereinafter referred to as "Ruihua") three parties were fined and come to an end, but the penalty effect is still continuing. , The sky after the resumption of digital stock prices continued to fall, To 1.52 yuan, down as high as 38.96%. The sky after the resumption of digital sales close to 40% decline, but also from the beginning of April this year. 2017 years , Skyline digital disclosure in 2016 , And in the annual report that hired Institutional Ruihua has to the company Conducted an audit and issued a standard unqualified opinion. The horizon number 2016 annual report states that Ruihua issued a standard unqualified audit opinion to the company But this statement was immediately immediately Ruihua "face". , Ruihua issued a number about the horizon 2016 years Report the audit report at the same time Stock transfer company submitted "on Sky Digital Technology Corporation 2016 Non-standard audit opinion of the special instructions. " Ruihua said that due to the skyline figures failed to provide Value test the future The data used in the discount model, the audit opinion of the Sky Digital Annual Report, was the "Comments", and the audit report was issued on June 5, 2017. Since then, Ruihua-related staff have told the media, "Ruihua before and after only issued a report on the horizon 2016 financial statements of the audit report, issued on June 5, before this has not issued any legal Effect of the report. " However, the horizon digital director Xu Xiaoyan in an interview with the media has said that the annual report issued by the audit report is indeed issued by Ruihua, "they asked our business to do goodwill impairment test, including Table of these, we are provided, and provided These instructions. Later, he also asked us to hire a professional assessment agency to do this. We have done, but also issued a special assessment report. " June 5, the number of days of the host of the broker to the Northeast Securities release It is noted that the skyline figures were disclosed in 2016 on April 28, 2017 The financial data cited has not yet been Rui set. , The sky number immediately to make changes to the annual report. Who is lying in the end? It is unclear, but the horizon number has to bear the consequences. The number of successful skyline Was dropped to the base level. annual report The report is not stamped, and according to the annual report to apply for innovation, the new board is the first time. In the context of increasingly stringent regulation, the shares turned out of the ticket. September 1, the stock transfer system issued three regulatory punishment notice, the number of skyline, the host broker Northeast Securities, Club Ruihua No spared, were punished. Stock transfer system that there are two irregularities in the sky number of irregularities: the horizon number 2016 annual report disclosure The audit report, the audit report number and the financial data disclosed in the annual report of the 2016 annual report do not match the relevant information of the formal audit report obtained by the report. According to the above violations, the stock transfer system to the sky number, Wu Guoping, , Xu Xiaoyan the implementation of public condemnation of disciplinary action, and credited to securities File database. In addition, there are also fined broker and club. Northeast Securities in the annual report of the disclosure process did not supervise the horizon to comply Rules, prior examination failed to be diligent, and knowing that The case for the sky number fill Data, there is a serious dereliction of duty; Ruihua in the provision of audit services for the horizon, Member Huang Lihua did not fulfill the finished quality In the case of a program, the electronic version of the audit report and the audit report number are provided to the skyline, informing it that the draft has been finalized and in Supplemented the paper seal report, the skyline thus disclosed the annual report of 2016. The above acts violate the new three board related system. Stock transfer system decided on the Northeast Securities Take a warning letter and order to correct the self-regulatory measures, to Ruihua and Division Huang Lihua to take a warning letter issued by the self-regulatory measures. Digging net found, September 5, that is, the first day after the resumption of digital days, the stock continued to decline. The lowest fell to 1.30 yuan / share, or 47.79%, closing price of 1.52 yuan / share, down 38.96%, turnover of 29.70 million shares, turnover of 448,800 yuan.