德勤因華融事件遭財政部關閉北京辦公室3個月兼罰逾2億元人民幣
財政部在對中國華融資產管理(02799.HK)及德勤展開調查後,發現德勤在2014年至2019年期間對華融的工作存在嚴重審計缺陷,將暫停德勤會計師事務所北京辦事處的營運3個月,沒收德勤北京分所違法所得並罰款2.12億元人民幣。
經調查後發現華融在2014至2019年期間出現內部與風險控制失效,以及會計信息嚴重失真等問題。德勤未充分關注華融多項經濟業務實質,未穿透審計底層資產真實狀況,對重大投資事項忽略審批合規性,對已識別的異常交易未恰當發表審計意見,未能客觀評價企業資產狀況,未能準確評估預期信用損失模型參數的合理性,在提供審計服務期間,未保持職業懷疑態度,未有效執行必要的審計程序,未獲取充分適當的審計證據,存在嚴重審計缺陷。
另外,財政部亦對華融給予10萬元人民幣罰款的行政處罰,其餘7間華融關聯公司亦分別各處以10萬元人民幣罰款。
Follow us
Find us on
Facebook,
Twitter ,
Instagram, and
YouTube or frequent updates on all things investing.Have a financial topic you would like to discuss? Head over to the
uSMART Community to share your thoughts and insights about the market! Click the picture below to download and explore uSMART app!

Disclaimers
uSmart Securities Limited (“uSmart”) is based on its internal research and public third party information in preparation of this article. Although uSmart uses its best endeavours to ensure the content of this article is accurate, uSmart does not guarantee the accuracy, timeliness or completeness of the information of this article and is not responsible for any views/opinions/comments in this article. Opinions, forecasts and estimations reflect uSmart’s assessment as of the date of this article and are subject to change. uSmart has no obligation to notify you or anyone of any such changes. You must make independent analysis and judgment on any matters involved in this article. uSmart and any directors, officers, employees or agents of uSmart will not be liable for any loss or damage suffered by any person in reliance on any representation or omission in the content of this article. The content of the article is for reference only and does not constitute any offer, solicitation, recommendation, opinion or guarantee of any securities, virtual assets, financial products or instruments. Regulatory authorities may restrict the trading of virtual asset-related ETFs to only investors who meet specified requirements. Any calculations or images in the article are for illustrative purposes only.
Investment involves risks and the value and income from securities may rise or fall. Past performance is not indicative of future performance. Please carefully consider your personal risk tolerance, and consult independent professional advice if necessary.