Financial audit tighter this year, 30 companies have been terminated IPO review-女f4

This year, there are 30 companies have been terminated IPO review this year, there are already IPO companies to declare the termination of the review of, which only in August there are 7. Analysis of the industry pointed out that the issuance examination committee of the IPO application for the audit of the enterprise, the financial and accounting issues should be focused on the hope that the good quality of the listed companies as soon as possible, so that illegal enterprises as soon as possible to leave the IPO queue. Hai Ming run is a low level of financial reporting errors of many companies, some errors are even very low. These mistakes, even responsible for the audit vocation international certified public accountants also found no, indeed astonishing, the responsibility of the difference. Although the reason Hamming run terminated IPO review is not officially announced, but from some public information, or related financial problems. In accordance with the relevant provisions in the corporate annual report updates for a period of 3 months, semi annual update period is 2 months, quarterly update period is 1 months, investment banks and enterprises as long as this period pending update within the prescribed updated financial reports, IPO audit can continue to move forward. If you can not update the above period, the trial project directly from the stop to stop". Hairun Ming in July 3rd last year, the SFC website linked to the prospectus (pre disclosure), plan to visit the gem, to August 28th this year to terminate the review, no updated financial data. The sea mingrun mainly engaged in polycrystalline diamond composite superhard materials and products research and development, production and sales, the products are mainly used in oil and gas drilling, coal mine drill, mechanical processing and other fields. Financial data from the pre disclosure documents, the company performed well, 2012, 2013, respectively, 28 million 240 thousand and 700 yuan in net profit of $36 million 418 thousand and 300, $, $44 million 467 thousand and 100. However, many defects in the company’s financial reporting, some errors are even very low. For example, in the "top five suppliers", 2014 "the total number of the top 5 customers purchase volume calculation errors, the amount should be 53 million 258 thousand and 400 yuan, can be calculated as 62 million 302 thousand and 400 yuan; a table in the 2013 issue of inventory items amounted to 465 million 860 thousand yuan, far beyond the amount of inventory. The actual should be 4 million 658 thousand and 500 yuan. These mistakes, even responsible for the audit vocation international certified public accountants also found no, indeed astonishing, the responsibility of the difference. It is noteworthy that Baker Tilly had in April this year by the Commission adopted a warning letter issued by the administrative supervision measures. In addition, the sea mingrun payables and advance receivable is also doubtful point. Pre disclosure documents show that in 2012, 2013, 2014, accounts receivable were 985 thousand yuan, 159 thousand yuan, 124 thousand and 600 yuan, decreased year by year, compared with the Quartet with enterprises increased year after year, somewhat abnormal; pre receivable 3 million 592 thousand and 200 yuan in 2013 to 2014, only 220 thousand and 800 yuan, while the stock were 96 million 467 thousand and 600 yuan, 115 million 254 thousand and 700 yuan, the company said?相关的主题文章: