The following companies are involved:
1. Audit irregularities of Sinotrans 20 16:
1. The person in charge of the audit site asked the reporter to send the samples directly to the financial personnel of Sinotrans Yantai Company, and asked them to fill in the relevant information and send them directly (that is, the audit procedure was not implemented and the plane was released), and told that the matter could only be said by telephone, and no evidence could be left in the email.
2. Auditor Liu sent the sample of the picking list he was responsible for directly to the financial personnel of Qingdao Warehouse Code, and asked them to fill it out directly and send it back. The corresponding audit procedure (flying the plane) was not implemented, and then the financial personnel of Qingdao Warehouse Code returned the completed sample extraction form to Liu. Liu told reporters that it is very common to fly a plane in the audit work. There is no problem with the general drawings, and the plane can fly normally without careful drawing.
3. During the execution of the voucher work by the Station Division of Sinotrans Shandong Co., Ltd., the whistleblower was asked by the audit team to release the plane again, and ordered to send the sample form directly to the Sinotrans staff, and send it back after completing it.
? Second, the illegal audit of listed companies in red, yellow and blue US stocks. ?
2017 June 19 to 23rd, Deloitte conducted the annual audit of red, yellow and blue 20 16. During the withdrawal process, the whistleblower found that the dates or amounts in many previous papers did not match the actual vouchers, and then asked the person in charge of the project team. The person in charge of the project team said that there was no need to be so careful, just fill them in casually. The whistleblower asked what to do if the amount did not match, and the person in charge of the project team said that it was enough to confirm it directly. He also said that the dates and amounts in many of his previous papers were randomly filled in and fabricated. The whistleblower pointed out that as an important audit procedure in audit work, extracting evidence plays a very important role in discovering possible fraud.
The whistleblower's former colleagues also found that the management expenses of the Beijing Training School affiliated to R, B, L and B are basically reimbursed by the senior management and the children of the chairman in consumption abroad, such as the expenses of the management going abroad for shopping, outlets spending, the founder's son spending a lot in new york, learning golf and so on. Deloitte's managers and partners found this problem in the previous year's audit, but in the subsequent listing audit, management expenses were listed as accounting subjects that did not need detailed testing, and only a simple audit was conducted. The former colleague of the whistleblower thinks that the audit is a mere formality and is not responsible for investors and shareholders. And may involve many other hidden problems.
Thirdly, Qi Bo Environmental Protection, a listed company in Hong Kong, wrote illegally in the audit work.
Established in June 2002, Qi Bo Environmental Protection Company is a comprehensive environmental protection engineering technology company focusing on flue gas pollution control technology and providing comprehensive treatment of air pollutants such as desulfurization, denitrification and dust removal. The company was listed on the Hong Kong Stock Exchange in March 2065438+2008. The audit supervision team of Qi Bo Project in Yangcheng found that there were widespread signs of inventory impairment, and many inventories actually reached the impairment standard. However, Zhu, the manager of Deloitte, did not believe the fact discovered by his colleagues, refused to make provision for impairment, and sent someone to re-supervise the team, and got a report that there was no abnormality in the inventory of the audited unit.