中證(zheng)網訊（記者 昝秀(xiu)麗）證(zheng)監會9月29日披露的一則行政處罰(fa)決(jue)定書顯示，證(zheng)監會對(dui)中準(zhun)會計(ji)師(shi)(shi)事務(wu)所（特(te)殊普通合伙，以(yi)(yi)下(xia)簡(jian)稱(cheng)中準(zhun)所）違法違規(gui)行為進行了(le)立案調查(cha)、審理(li)，證(zheng)監會決(jue)定：對(dui)中準(zhun)所責令改正，沒收(shou)其對(dui)撫順特(te)鋼2010年(nian)(nian)至(zhi)2016年(nian)(nian)年(nian)(nian)報審計(ji)業務(wu)收(shou)入363萬元(yuan)，并處以(yi)(yi)1089萬元(yuan)罰(fa)款(kuan)；對(dui)中準(zhun)所注冊(ce)會計(ji)師(shi)(shi)臧德盛、董震給予警告(gao)，并分(fen)別處以(yi)(yi)7萬元(yuan)罰(fa)款(kuan)。 

　　經查明(ming)，中(zhong)準(zhun)(zhun)所(suo)(suo)存(cun)在(zai)以(yi)下(xia)(xia)違法(fa)事實。一是(shi)(shi)中(zhong)準(zhun)(zhun)所(suo)(suo)為(wei)(wei)撫順特鋼(gang)(gang)(gang)出(chu)具的(de)(de)2010年(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)(zhi)2016年(nian)(nian)(nian)(nian)(nian)(nian)(nian)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)報告(gao)(gao)存(cun)在(zai)虛(xu)假記(ji)載。撫順特鋼(gang)(gang)(gang)通過偽造、變造原始憑證及(ji)記(ji)賬憑證等方式，在(zai)2010年(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)(zhi)2016年(nian)(nian)(nian)(nian)(nian)(nian)(nian)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)度(du)(du)報告(gao)(gao)存(cun)在(zai)虛(xu)增存(cun)貨、虛(xu)減成本、虛(xu)增利潤總額等信息(xi)披露違法(fa)行(xing)為(wei)(wei)。中(zhong)準(zhun)(zhun)所(suo)(suo)接受撫順特鋼(gang)(gang)(gang)委托(tuo)，為(wei)(wei)其(qi)2010年(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)(zhi)2016年(nian)(nian)(nian)(nian)(nian)(nian)(nian)財務報告(gao)(gao)出(chu)具審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)報告(gao)(gao)，并對(dui)各年(nian)(nian)(nian)(nian)(nian)(nian)(nian)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)報告(gao)(gao)均出(chu)具了無(wu)保留意見，2010年(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)(zhi)2016年(nian)(nian)(nian)(nian)(nian)(nian)(nian)合同約(yue)定的(de)(de)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)收(shou)費分別為(wei)(wei)48萬(wan)(wan)元(yuan)(yuan)、55萬(wan)(wan)元(yuan)(yuan)、55萬(wan)(wan)元(yuan)(yuan)、55萬(wan)(wan)元(yuan)(yuan)、55萬(wan)(wan)元(yuan)(yuan)、45萬(wan)(wan)元(yuan)(yuan)、60萬(wan)(wan)元(yuan)(yuan)。臧德(de)盛是(shi)(shi)2010年(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)(zhi)2013年(nian)(nian)(nian)(nian)(nian)(nian)(nian)和2015年(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)(zhi)2016年(nian)(nian)(nian)(nian)(nian)(nian)(nian)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)報告(gao)(gao)上簽(qian)字的(de)(de)注(zhu)冊(ce)會計(ji)(ji)(ji)(ji)(ji)(ji)師，董震(zhen)是(shi)(shi)2015年(nian)(nian)(nian)(nian)(nian)(nian)(nian)和2016年(nian)(nian)(nian)(nian)(nian)(nian)(nian)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)報告(gao)(gao)上簽(qian)字的(de)(de)注(zhu)冊(ce)會計(ji)(ji)(ji)(ji)(ji)(ji)師。二是(shi)(shi)中(zhong)準(zhun)(zhun)所(suo)(suo)關(guan)(guan)于(yu)撫順特鋼(gang)(gang)(gang)2010年(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)(zhi)2016年(nian)(nian)(nian)(nian)(nian)(nian)(nian)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)度(du)(du)報告(gao)(gao)的(de)(de)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)程(cheng)序(xu)(xu)(xu)中(zhong)，存(cun)貨監盤程(cheng)序(xu)(xu)(xu)執(zhi)(zhi)行(xing)不(bu)到位(wei)(wei)，未(wei)對(dui)期末(mo)存(cun)貨予(yu)以(yi)充分關(guan)(guan)注(zhu)，多項存(cun)貨實質性(xing)程(cheng)序(xu)(xu)(xu)工作(zuo)底(di)稿缺(que)失。三是(shi)(shi)中(zhong)準(zhun)(zhun)所(suo)(suo)關(guan)(guan)于(yu)撫順特鋼(gang)(gang)(gang)2010年(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)(zhi)2016年(nian)(nian)(nian)(nian)(nian)(nian)(nian)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)度(du)(du)報告(gao)(gao)的(de)(de)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)程(cheng)序(xu)(xu)(xu)中(zhong)，分析程(cheng)序(xu)(xu)(xu)及(ji)對(dui)原材料的(de)(de)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)程(cheng)序(xu)(xu)(xu)執(zhi)(zhi)行(xing)不(bu)到位(wei)(wei)，在(zai)相關(guan)(guan)數據(ju)存(cun)在(zai)異常的(de)(de)情況下(xia)(xia)，未(wei)進行(xing)充分核查或(huo)者(zhe)追加必要的(de)(de)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)程(cheng)序(xu)(xu)(xu)。四是(shi)(shi)未(wei)保持職(zhi)業(ye)謹慎，未(wei)對(dui)原材料大額結轉、大額結存(cun)執(zhi)(zhi)行(xing)必要的(de)(de)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)程(cheng)序(xu)(xu)(xu)。五是(shi)(shi)中(zhong)準(zhun)(zhun)所(suo)(suo)關(guan)(guan)于(yu)撫順特鋼(gang)(gang)(gang)2013年(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)(zhi)2015年(nian)(nian)(nian)(nian)(nian)(nian)(nian)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)度(du)(du)報告(gao)(gao)的(de)(de)審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)工作(zuo)未(wei)保持職(zhi)業(ye)謹慎，未(wei)按照審(shen)(shen)(shen)(shen)計(ji)(ji)(ji)(ji)(ji)(ji)準(zhun)(zhun)則規定對(dui)在(zai)建工程(cheng)、固定資(zi)產(chan)執(zhi)(zhi)行(xing)必要的(de)(de)實質性(xing)程(cheng)序(xu)(xu)(xu)。

　　證監會(hui)認為(wei)(wei)，中(zhong)準(zhun)所(suo)及相關人(ren)員為(wei)(wei)撫順(shun)特鋼(gang)2010年(nian)(nian)至2016年(nian)(nian)財務報告提供審計(ji)服務過程中(zhong)未(wei)勤勉盡責，所(suo)出具的(de)審計(ji)報告有虛假記載(zai)，上(shang)述行為(wei)(wei)違(wei)反了2005年(nian)(nian)《證券法》第一百(bai)七十三條(tiao)的(de)規(gui)定，構成(cheng)2005年(nian)(nian)《證券法》第二百(bai)二十三條(tiao)所(suo)述“證券服務機構未(wei)勤勉盡責，所(suo)制(zhi)作、出具的(de)文件有虛假記載(zai)”。對中(zhong)準(zhun)所(suo)的(de)上(shang)述違(wei)法行為(wei)(wei)，在涉案審計(ji)報告上(shang)簽字的(de)注冊會(hui)計(ji)師臧德盛、董(dong)震是(shi)直(zhi)接負(fu)責的(de)主(zhu)管人(ren)員。

　　中(zhong)(zhong)(zhong)準(zhun)(zhun)(zhun)所(suo)(suo)、臧(zang)(zang)德(de)盛(sheng)(sheng)、董(dong)(dong)震在其(qi)申辯材料(liao)及(ji)聽證過(guo)程(cheng)(cheng)中(zhong)(zhong)(zhong)提出：中(zhong)(zhong)(zhong)準(zhun)(zhun)(zhun)所(suo)(suo)及(ji)注(zhu)冊會計(ji)師整體(ti)上已履行(xing)(xing)了審(shen)計(ji)準(zhun)(zhun)(zhun)則(ze)規定(ding)(ding)(ding)的(de)(de)(de)(de)(de)審(shen)計(ji)程(cheng)(cheng)序。其(qi)已按審(shen)計(ji)準(zhun)(zhun)(zhun)則(ze)規定(ding)(ding)(ding)執行(xing)(xing)常規風險(xian)導向審(shen)計(ji)下(xia)的(de)(de)(de)(de)(de)抽樣審(shen)計(ji)，撫(fu)(fu)順特(te)鋼(gang)的(de)(de)(de)(de)(de)涉(she)案財務造(zao)假(jia)(jia)行(xing)(xing)為(wei)(wei)是(shi)有(you)(you)組織的(de)(de)(de)(de)(de)系(xi)統性造(zao)假(jia)(jia)，即使充(chong)分執行(xing)(xing)準(zhun)(zhun)(zhun)則(ze)規定(ding)(ding)(ding)的(de)(de)(de)(de)(de)審(shen)計(ji)程(cheng)(cheng)序，客觀(guan)上也難以發現財務舞弊的(de)(de)(de)(de)(de)線索。證監會關于(yu)(yu)中(zhong)(zhong)(zhong)準(zhun)(zhun)(zhun)所(suo)(suo)審(shen)計(ji)程(cheng)(cheng)序違(wei)反準(zhun)(zhun)(zhun)則(ze)規定(ding)(ding)(ding)的(de)(de)(de)(de)(de)事(shi)實(shi)認(ren)定(ding)(ding)(ding)存(cun)在瑕疵。一是(shi)認(ren)定(ding)(ding)(ding)撫(fu)(fu)順特(te)鋼(gang)歷年(nian)造(zao)假(jia)(jia)金額缺乏依據(ju)，且撫(fu)(fu)順特(te)鋼(gang)將歷年(nian)造(zao)假(jia)(jia)金額人為(wei)(wei)分攤(tan)至(zhi)2010年(nian)至(zhi)2012年(nian)，故不(bu)(bu)認(ren)可在沒有(you)(you)實(shi)物盤存(cun)數(shu)據(ju)核實(shi)情(qing)況下(xia)的(de)(de)(de)(de)(de)數(shu)據(ju)分攤(tan)結果(guo)；二是(shi)證監會認(ren)定(ding)(ding)(ding)中(zhong)(zhong)(zhong)準(zhun)(zhun)(zhun)所(suo)(suo)與(yu)存(cun)貨、原(yuan)材料(liao)、在建工(gong)程(cheng)(cheng)、固定(ding)(ding)(ding)資產相關的(de)(de)(de)(de)(de)審(shen)計(ji)程(cheng)(cheng)序存(cun)在瑕疵與(yu)事(shi)實(shi)不(bu)(bu)符。證監會認(ren)定(ding)(ding)(ding)的(de)(de)(de)(de)(de)業(ye)務收入金額與(yu)收入確認(ren)原(yuan)則(ze)不(bu)(bu)符。證監會對中(zhong)(zhong)(zhong)準(zhun)(zhun)(zhun)所(suo)(suo)及(ji)臧(zang)(zang)德(de)盛(sheng)(sheng)、董(dong)(dong)震的(de)(de)(de)(de)(de)處罰(fa)(fa)過(guo)重。中(zhong)(zhong)(zhong)準(zhun)(zhun)(zhun)所(suo)(suo)請(qing)求(qiu)不(bu)(bu)予認(ren)定(ding)(ding)(ding)其(qi)2010年(nian)至(zhi)2012年(nian)的(de)(de)(de)(de)(de)違(wei)法行(xing)(xing)為(wei)(wei)，對其(qi)他違(wei)法行(xing)(xing)為(wei)(wei)從(cong)輕處罰(fa)(fa)，同時請(qing)求(qiu)確認(ren)其(qi)2013年(nian)至(zhi)2016年(nian)業(ye)務收入為(wei)(wei)205.94萬(wan)元。當事(shi)人臧(zang)(zang)德(de)盛(sheng)(sheng)、董(dong)(dong)震請(qing)求(qiu)減輕或免(mian)于(yu)(yu)處罰(fa)(fa)。

　　證(zheng)(zheng)(zheng)(zheng)監(jian)(jian)會(hui)認為，第一，中準所及(ji)涉案(an)會(hui)計(ji)師的(de)(de)(de)執(zhi)業行(xing)為構成(cheng)未勤勉盡責。當(dang)(dang)事(shi)(shi)人(ren)所述撫(fu)(fu)順(shun)特鋼財務(wu)造假行(xing)為是(shi)系統性舞(wu)弊而(er)不易發現等不構成(cheng)免責理由(you)，其(qi)(qi)提(ti)(ti)(ti)出的(de)(de)(de)申(shen)辯(bian)(bian)理由(you)和(he)證(zheng)(zheng)(zheng)(zheng)據亦(yi)(yi)不足(zu)以證(zheng)(zheng)(zheng)(zheng)明其(qi)(qi)勤勉盡責。第二，證(zheng)(zheng)(zheng)(zheng)監(jian)(jian)會(hui)認定(ding)的(de)(de)(de)違法事(shi)(shi)實(shi)(shi)(shi)恰當(dang)(dang)。一是(shi)關(guan)(guan)于(yu)撫(fu)(fu)順(shun)特鋼2010年至2012年信息披露違法行(xing)為，證(zheng)(zheng)(zheng)(zheng)監(jian)(jian)會(hui)結(jie)合(he)(he)多項主客觀證(zheng)(zheng)(zheng)(zheng)據認定(ding)撫(fu)(fu)順(shun)特鋼歷(li)年財務(wu)造假行(xing)為及(ji)金額(e)，當(dang)(dang)事(shi)(shi)人(ren)未提(ti)(ti)(ti)出充分證(zheng)(zheng)(zheng)(zheng)據和(he)理由(you)推翻(fan)證(zheng)(zheng)(zheng)(zheng)監(jian)(jian)會(hui)認定(ding)結(jie)論；二是(shi)關(guan)(guan)于(yu)中準所未按規定(ding)執(zhi)行(xing)審(shen)(shen)計(ji)程(cheng)序的(de)(de)(de)違法行(xing)為，當(dang)(dang)事(shi)(shi)人(ren)提(ti)(ti)(ti)交的(de)(de)(de)證(zheng)(zheng)(zheng)(zheng)據存在(zai)相(xiang)(xiang)關(guan)(guan)性不足(zu)、部(bu)(bu)分證(zheng)(zheng)(zheng)(zheng)據缺少依據、證(zheng)(zheng)(zheng)(zheng)據不足(zu)以證(zheng)(zheng)(zheng)(zheng)明其(qi)(qi)恰當(dang)(dang)設計(ji)并(bing)執(zhi)行(xing)審(shen)(shen)計(ji)程(cheng)序等問題(ti)，亦(yi)(yi)無(wu)法推翻(fan)證(zheng)(zheng)(zheng)(zheng)監(jian)(jian)會(hui)認定(ding)的(de)(de)(de)違法事(shi)(shi)實(shi)(shi)(shi)。第三，關(guan)(guan)于(yu)審(shen)(shen)計(ji)業務(wu)收(shou)入金額(e)。經復核，當(dang)(dang)事(shi)(shi)人(ren)相(xiang)(xiang)關(guan)(guan)申(shen)辯(bian)(bian)意(yi)見具有合(he)(he)理性，提(ti)(ti)(ti)供了新的(de)(de)(de)證(zheng)(zheng)(zheng)(zheng)據證(zheng)(zheng)(zheng)(zheng)明其(qi)(qi)扣(kou)除稅費后的(de)(de)(de)審(shen)(shen)計(ji)業務(wu)收(shou)入金額(e)，證(zheng)(zheng)(zheng)(zheng)監(jian)(jian)會(hui)對其(qi)(qi)申(shen)辯(bian)(bian)意(yi)見依法予以采納。第四，關(guan)(guan)于(yu)對臧德盛(sheng)、董(dong)震的(de)(de)(de)罰款金額(e)。考慮到臧德盛(sheng)、董(dong)震積極配合(he)(he)調查，承(cheng)認自身(shen)過(guo)錯，在(zai)撫(fu)(fu)順(shun)特鋼重(zhong)整過(guo)程(cheng)中發揮一定(ding)作用(yong)，同時綜合(he)(he)考慮中準所的(de)(de)(de)處罰力度，為實(shi)(shi)(shi)現過(guo)罰相(xiang)(xiang)當(dang)(dang)，證(zheng)(zheng)(zheng)(zheng)監(jian)(jian)會(hui)對其(qi)(qi)申(shen)辯(bian)(bian)意(yi)見依法予以部(bu)(bu)分采納。