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recently, The Securities and Futures Commission issued the right (Special general partnership) to take a warning letter issued by the decision. The decision shows that the Fujian Securities Regulatory Bureau is right The implementation of the Kai Ying network 2015, 2016 years Conducted a check and found the following problems: When you perform the 2016 annual understanding of the audited entity and its environmental auditing procedures, the following problems include: First, the company is not fully aware of the ; Second is not fully aware of the company's existing products; third is not fully understand the company , The debt situation; four is wrong The company's main Data is updated. The above situation does not meet "China No. 1211 - by understanding the audited units and their environmental identification and assessment "Article 12 of the relevant provisions. When you execute a letter of account for a report on a web-related report, there are questions that include: section Account (including the accounts recorded in the reporting period) to implement the letter of advice, did not explain the reasons for not to do so, do not meet the "China registration Auditing Standards No. 1312 - Letter of Relevant provisions of Article 12; Second, there is no part of its individual subsidiary letter of the difference , The implementation of further audit procedures, do not meet the "China Certified Public Accountants Auditing Standards No. 1312 - letter" Article 21 of the relevant provisions. Kai Ying network holding subsidiary Yue Teng Network Technology Co., Ltd. (hereinafter referred to as Shanghai Yue Teng) has been in 2016 Has received a "11 Meng Nailun debt" to pay interest, you are still working on the audit draft "11 Meng Nairun debt" interest payment default, Downgraded by 2016 confirmed by the reduction with , After the event audit procedures are not in place. The above conditions do not comply with the relevant provisions of Article 9 of the "China Certified Public Accountant Auditing Standards No. 1332 - Subsequent Matters". On behalf of the British network of individual subsidiaries included Of Shanghai Government-funded government grants, you have received the relevant government grants, but you have not found that the above-mentioned subsidiaries will be vested in Related government grants as The relevant government subsidy accounting, also did not record the government subsidies and income or assets related to the judge. The above does not comply with the "China Certified Public Accountant Auditing Standards No. 1101 - Certified Public Accountants Objectives and the basic requirements of the audit work, "the relevant provisions of Article 28. When you are on the Shanghai Yuteng technical service income audit, the problems include: First, the Shanghai Yuteng individual technical services transactions to achieve Conditions are not sufficient, the appropriate audit evidence; the second is too high pricing part of the technical services to review the finished product did not get sufficient and appropriate audit evidence. The above conditions do not comply with the relevant provisions of Article 10 of the Certified Public Accountant's Auditing Standards No. 1301 - Audit Evidence. When you carry out the audit procedure for the related report project, the existing problems include: First, the audit program is not fully in accordance with the company's game "XY stock" to implement the appropriate audit procedures, nor explain the reasons; the second is not in accordance with the The audit plan for the company to buy the "11 Meng Nairun debt" to implement the impairment test, also did not explain the reasons. The above does not comply with the "China Certified Public Accountant Auditing Standards No. 1201 - "Article 12 of the relevant provisions. You are on a subsidiary of Kai Ying Network Sheng Sheng Technology Co., Ltd. (hereinafter referred to as Hong Kong Sheng Sheng) Subject to the implementation of the audit process, did not obtain Hong Sheng Sheng on AIMHIGH Global Corp related holding documents. The above conditions do not comply with the relevant provisions of Article 10 of the Certified Public Accountant's Auditing Standards No. 1301 - Audit Evidence. Fujian Securities Regulatory Bureau said that the bank's behavior does not meet the requirements of the Chinese CPA practice guidelines, in violation of China " Measures "Article 52, Article 53 of the provisions. In accordance with the relevant provisions of Article 65 of the Measures for the Administration of Information Disclosure, it shall decide on the supervision and administration measures for the issuance of warning letters to Vocation International Accounting.

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