SFC Office audit coverage 6 audit and evaluation institutions such as Credit Suisse
Xinhua Beijing May 13 electric today SFC routine launches Shang spokesman Deng Ge said, according to SFC daily regulatory sector and the Exchange on engaged in securities business audit and assets assessment institutions special check and daily regulatory found transfer of suspected practice industry illegal clues, SFC inspection sector recently decided on dahua accountants firm (special general partnership), and Beijing XING China accountants firm (special general partnership), and Ruihua accountants firm (special general partnership), and silver letter assets assessment limited, and Liaoning asset appraisal limited Yuan, and assets evaluation limited company officially launched the investigation of administrative enforcement procedures. This is the first time SFC focuses on audit, assessment enforcement operations office deployment, implementation of the "comprehensive, strict regulation for regulation and supervision" job requirements, highlighting the strengthening of intermediary institutions check the validation checks, professional responsibilities, the real investment in providing our investors with reliable information for decision-making, protecting the interests of investors and the important work of initiatives.
Investing and financing activities in the securities market is highly dependent on true, accurate and complete information disclosure, in particular accounting information based on assessment information and asset pricing is consistent with the disclosure requirement, directly related to investors ' judgments and decisions. Due to financial accounting and assets assessment information itself by unique of professional sex, and technical and complexity, to company financial report for main carrier of information disclosure content, for report using who,, especially for general public investors,, more or less to exists with understanding and awareness Shang of difficult and obstacles, in information not symmetric, especially exists fraud of situation Xia, if lack information disclosure content credible degree of independent guarantees mechanism, by huge interests driven, must caused securities market information fraud behavior of frequency sent high sent. As asset valuation and pricing based on the appraisal report to measure and judge the trade fair and rationality plays an important role and influence. Practice proved, external audit, and assessment system as capital markets protection general investors lawful rights and interests of a items major economic system, is upgrade financial accounting information and assets assessment information quality indispensable of important system arrangements, left has independent audit and assessment institutions "Porter people" of important role, on not has "public, and fair, and just" of market order, missing has independent audit and assessment institutions of effective supervision, also on not has continued stable and full vitality of capital markets.
Spokesman said, adapted securities market audit and assessment institutions regulatory of special law requirements, since 1993 up, SFC and Treasury for audit and assessment institutions engaged in securities related business has joint implementation has practice industry qualification management system, most engaged in securities business of audit and assessment institutions can seriously implementation specification practice industry behavior of series system, and guidelines and provides, audit and assessment practice industry quality has has obviously upgrade. But, from in recent years SFC regulatory audit and assessment institutions of practice view, also has minority audit and assessment institutions in practice industry process in the cannot diligent due diligence, concentrated performance for: a is independence missing, audit, and assessment institutions and delegate party exists effect just shoe vocational of interests relationship; II is implementation guidelines not in place, audit, and assessment program form, basic program implementation not in place, gets audit evidence, and assessment information not full; three is career suspected insufficient, in plans and implementation audit, and assessment work in the, Cannot maintain the necessary professional doubt, for abnormalities or signs of fraud does not recognize or respond effectively; IV is not reasonable professional judgment, formed on the audit, assessment process views deviate from the basic principles of accounting and asset valuation.
These issues will affect the audit, assessment agencies independently, objectively and impartially perform their duties, leading to ongoing due diligence and audit failure events enough, auditing, assessment agencies will not only lose its gatekeeper, Gatekeeper role, also contributed to the momentum of financial fraud and false disclosure of information of listed companies, became a focus of attention of the society and market.
According to introduced, this filed of 7 up case, is in daily check and regulatory in the found of audit, and assessment institutions typical case, main suspected five class illegal violations behavior: a is audit, and assessment program exists major defects, and flaws, not by provides perform verification and validation program, trading contract, and payment voucher, important evidence collection not full; II is assessment process in the important assumed not reasonable, and parameter selection not appropriate, and formula set not right, audit process in the audit method not appropriate, on major trading accounting processing way of judge errors ; Three is on listed company financial fraud performance of gross margin deviation big, and sales concentrated degrees orthodontic high exception phenomenon not keep due suspected, on audit information exists of obviously fraud signs not to full concern; four is audit, and assessment practice industry process in the, caters to client need, practice industry program "motions", related report "tailored customized"; five is audit, and assessment institutions on project review form, practice industry quality checks not strict, issued false records, and misleading sex statement or major missed of file.
China's securities law and other laws and regulations specify auditing, assessing institutions engaging in securities business to strictly implement the related documents of verification and certification obligations, made, issued documents may not have any false record, misleading statement or material omission, and sets out the corresponding legal responsibility. The Commission will strictly perform law enforcement duties, severely investigate and deal with related offences, determined to investigate illegal bodies and relevant personal legal liability, always supervise audit, assessment of institutions under conscientious and diligent supervision of duties as the top priority, really focused in the information disclosure supervision work objectives into reality.
Spokesman said, the next step, the Commission will continue to strengthen the audit and assessment agency regulatory enforcement. Through routine inspection, audit and other normal working arrangements effectively to find and assess illegal clues. Obviously don't follow the practising guidelines, violations of the laws and regulations, find, and strict accountability. Progress in related cases, will be released to public.
(Editors: Pan Yi burn UN657)
2016-05-13 18:01:23
Xinhua

证监会立案稽查大华、瑞信等6家审计和评估机构
新华网北京5月13日电 今日证监会例行发布会上发言人邓舸表示，根据证监会日常监管部门及交易所对从事证券业务审计和资产评估机构专项检查和日常监管发现移交的涉嫌执业违法线索，证监会稽查部门近日决定对大华会计师事务所（特殊普通合伙）、北京兴华会计师事务所（特殊普通合伙）、瑞华会计师事务所（特殊普通合伙）、银信资产评估有限公司、辽宁元正资产评估有限公司、中和资产评估有限公司正式启动立案调查的行政执法程序。这是证监会首次集中专门对审计、评估机构部署开展稽查执法行动，是落实“全面监管、依法监管、从严监管”工作要求，突出强化中介机构检查验证、专业把关的职责定位，真正为广大投资者提供足以信赖的投资决策信息，切实保护投资者合法权益的重要工作举措。
　　证券市场的投融资活动高度依赖真实、准确、完整的信息披露，特别是公司财务会计信息和作为资产定价依据的评估信息，是否符合信息披露规范要求，直接关系投资者的投资判断和决策。由于财务会计和资产评估信息本身所特有的专业性、技术性和复杂性，以公司财务报告为主要载体的信息披露内容，对于报告使用者而言，特别是对于一般公众投资者而言，或多或少地存在着理解和认识上的困难和障碍，在信息不对称，尤其是存在舞弊的情况下，如果缺乏信息披露内容可信程度的独立保障机制，受巨大利益驱使，必然引致证券市场信息欺诈行为的频发高发。而作为资产估值和定价依据的资产评估报告，对于衡量和判断交易的公允性、合理性具有重要作用和影响。实践证明，外部审计、评估制度作为资本市场保护广大投资者合法权益一项重大经济制度，是提升财务会计信息和资产评估信息质量不可或缺的重要制度安排，离开了独立审计和评估机构“看门人”的重要作用，就不会有“公开、公平、公正”的市场秩序，缺失了独立审计和评估机构的有效监督，也就不会有持续稳定和充满活力的资本市场。
　　发言人表示，适应证券市场审计和评估机构监管的特殊规律要求，自1993年起，证监会与财政部针对审计和评估机构从事证券相关业务先后联合实施了执业资格管理制度，绝大多数从事证券业务的审计和评估机构能够认真贯彻执行规范执业行为的一系列制度、准则和规定，审计和评估执业质量有了明显提升。但是，从近几年证监会监管审计和评估机构的实践来看，也有少数审计和评估机构在执业过程中不能勤勉尽责，集中表现为：一是独立性缺失，审计、评估机构与委托方存在影响公正履职的利益关系；二是执行准则不到位，审计、评估程序流于形式，基本程序执行不到位，获取审计证据、评估资料不充分；三是职业怀疑不足，在计划和实施审计、评估工作中，不能保持必要的职业怀疑，对于异常情况甚至舞弊迹象不予有效识别或应对；四是职业判断不合理，形成的关于审计、评估事项处理意见背离会计处理和资产评估的基本原则。
　　这些问题必然影响审计、评估机构独立、客观、公正地履行职责，导致不断出现勤勉尽责不够及审计失败事件，不但使审计、评估机构丧失了应有的看门、把关作用，还助长了一些上市公司财务造假、虚假披露信息的势头，成为了社会和市场各方关注的重点。
　　据介绍，这次立案的7起案件，就是在日常检查和监管中发现的审计、评估机构典型案件，主要涉嫌五类违法违规行为：一是审计、评估程序存在重大缺陷、瑕疵，未按规定履行核查和验证程序，交易合同、付款凭证等重要证据收集不充分；二是评估过程中重要假设不合理、参数选用不恰当、公式设置不正确，审计过程中审计方法不适当，对重大交易会计处理方式的判断错误；三是对上市公司财务造假表现的毛利率偏差大、销售集中度畸高等异常现象未保持应有怀疑，对审计资料存在的明显舞弊迹象未予充分关注；四是审计、评估执业过程中，迎合委托人需要，执业程序“走过场”，相关报告“量身定做”；五是审计、评估机构对项目复核流于形式，执业质量把关不严，出具虚假记载、误导性陈述或重大遗漏的文件。
　　我国《证券法》等法律法规明确规定审计、评估机构从事证券业务要严格履行对相关文件资料的核查和验证义务，所制作、出具的文件不得有虚假记载、误导性陈述或者重大遗漏，同时规定了相应的法律责任。证监会将严格履行监管执法职责，依法严厉查处相关违法行为，坚决追究违法机构和相关个人的法律责任，始终不渝把督促审计、评估机构归位尽责、勤勉履职作为监管工作的重中之重，真正把以信息披露为监管重点的工作目标落到实处。
　　发言人称，下一步，证监会将持续强化对审计、评估机构的监管执法力度。通过日常检查、审核等常态化工作安排，有效发现审计、评估违法线索。对于明显不遵守执业准则要求，违反法律法规的，发现一起，查处一起，严格追究责任。有关案件查处进展情况，将及时向社会发布。
(责任编辑：潘奕燃 UN657)
2016-05-13 18:01:23
新华网