1月10日,广东证监局发布公告称,由于普华永道中天会计师事务所(特殊普通合伙)(以下简称“普华永道”)在执业天创时尚股份有限公司(以下简称“*ST天创”)2022年审计工作中存在多项不规范行为,决定对其采取出具警示函的措施。经查,普华永道审计执业存在以下问题:一、控制测试不规范。一是关于存货报废审批的控制点执行测试中,你所对样本数量和品牌提出要求但未独立抽取样本,由公司相关业务部门根据情况提供。...
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