普华永道内地成员所和香港分所培训考试大规模作弊,被美国PCAOB处以700万美元罚款,山东浩信会计师事务所有限公司通过提供虚假信息不配合美国PCAOB调查
1.普华永道大规模考试作弊被处以$7,000,000.00美元(大写美圆柒佰萬)罚款
美国PCAOB在官网声称:普华永道中国和普华永道香港未能发现或阻止强制性内部培训课程测试中广泛、不当的答案共享。 从 2018 年到 2020 年,普华永道香港的 1,000 多名人员和普华永道中国的数百名人员在强制性内部培训的在线测试中进行了不当答案共享,即通过两个未经授权的软件应用程序提供或接收与事务所的美国审计相关的课程相关的答案访问权限。 参与答案共享的绝大多数专业人士都参加了事务所的鉴证实务业务。(背景知识:鉴证业务包括审计、审阅和其他鉴证业务。)
在没有任何一家公司承认或否认命令中有关不当答案共享的调查结果的情况下,普华永道香港受到谴责并同意支付 400 万美元的民事罚款,普华永道中国受到谴责并同意支付 300 万美元的民事罚款。 两家公司都必须审查和改进其质量控制政策和程序,以合理保证其人员在内部培训方面诚信行事,并在 150 天内向 PCAOB 报告其合规情况。
2.山东浩信会计师事务所有限公司严重违反审计准则,违背独立性要求,被PCAOB处以$750,000.00美元(大写美圆柒拾伍萬)罚款。
山东浩信会计师事务所有限公司(以下简称浩信)违反美国证券法,出具审计报告,谎称该所对国双科技(Gridsum Holding Inc.,以下简称国双)2015-2017年财务报表的审计是按照PCAOB准则进行的,并且浩信独立于国双,当时浩信知道,或者鲁莽地不知道(即严重疏忽导致的不知道,下同),其审计不符合PCAOB准则,并且它并不独立于国双。
国双审计项目合伙人刘昆和项目质量复核人MA Yao(以下简称马)鲁莽地促成了该所违反美国证券法和 PCAOB 规则和准则的行为。
浩信、刘、马、孙彭环和朱大伟违反了独立性要求和/或 PCAOB 审计、道德和/或质量控制规则和准则。 除其他违规行为外,浩信及其项目团队不当依赖前任审计师的工作底稿草稿,将这些工作底稿草稿采纳为自己的工作底稿,并执行了有限的额外程序,就对国双2015-2017年财务报表出具无保留审计意见。 此外,浩信、刘和马在国双实际聘请浩信作为其外部审计师之前告知国双他们希望发表无保留意见,违反了相关独立性要求。
浩信和朱通过提供虚假信息不配合PCAOB执法和调查部的调查。
浩信受到谴责,同意支付 75 万美元的民事罚款,并立即接受执业限制,包括禁止接受新的 PCAOB 审计客户以及报告出具前审查。
浩信还同意采取补救措施,包括聘请(由该所承担费用)独立监察员,该监察员将审查事务所的政策和程序并为其提供建议,确保公司遵守命令的要求,并向 PCAOB 报告。 其他商定的承诺包括要求对参与 PCAOB相关审计业务的员工进行进一步培训,以及审查、修改或补充公司的质量控制政策和程序。 该命令禁止刘、马、孙和朱成为注册会计师事务所的关联人。 刘、马和孙可以分别在命令之日起四年、两年和一年期满后向PCAOB申请同意与注册会计师事务所关联。 如果PCAOB后来同意她与一家注册会计师事务所的关联,该命令会将马的活动再限制一年。
刘、马、孙、朱同意分别支付10万美元、5万美元、2万美元和2万美元的民事罚款,并受到谴责。 刘、马和孙还同意完成 50 个小时的额外继续专业教育。 考虑到马某和朱某的财力,民事罚款分别从7.5万美元和12万美元下调。
信息源:https://pcaobus.org/news-events/news-releases/news-release-detail/imposing-7-9-million-in-total-fines-pcaob-sanctions-three-china-based-firms-and-four-individuals-in-historic-settlements
病毒学家闫丽梦多年通过福克斯传播病毒真相、揭露中国共产党的邪恶
Coronavirus whistleblower speaks out about possible COVID origin on 'Tucker' COVID-19 an 'intentional release' from Wuhan lab: Dr Li-Meng Yan.
Chinese virologist claims 'vindication' in COVID- Fauci revelationCOVID-19 an 'intentional release' from Wuhan lab: Dr Li-Meng Yan https://t.co/hRvPSk0cZm #FoxNews
— CPA Jim🇺🇲🇬🇧🕎✡️⚖️ (@CPAJim2021) November 29, 2023
Chinese virologist tells Tucker COVID-19 ‘was not an accident’Chinese virologist claims 'vindication' in COVID- Fauci revelation https://t.co/xeYPtmywQA #FoxNews
— CPA Jim🇺🇲🇬🇧🕎✡️⚖️ (@CPAJim2021) November 29, 2023
BYD has been abusing worker rights in China
BYD AUTO CO., LTD's second factory in Huxian Caotang,Xi'an,Shaanxi,China, prohibits production workers from using mobile phones, but there is no prohibition for other staff except production workers.
Moreover, there are strict requirements for production workers. Production workers must work 12 hours a day, but they can only drink water, smoke, and go to the bathroom three times a day, and each time must be within ten minutes at most.It is enforced via an instrument called "Off-duty certificate".
西安比亚迪户县草堂工厂员工投稿
— 李老师不是你老师 (@whyyoutouzhele) November 25, 2023
工厂禁止员工使用手机,可是除员工以外的其他工作人员没有任何禁止
而且对员工有苛刻的规定要求,员工每天工作12个小时,但是每天喝水抽烟上卫生间最多只有三次,最多每次十分钟以内。 pic.twitter.com/yAor4Q6SPz
Chinese games developers are robbers and censors
Several players cosplayed Japan's military uniforms in Treacherous Waters Online released by Hangzhou NetEase Leihuo Technology Co., Ltd.
近日 ,《逆水寒》手游中,有玩家利用通过对游戏中一款时装进行变色,为角色添加八字胡等方式,从而在游戏中COS日本军服,引起网友讨论。
— 李老师不是你老师 (@whyyoutouzhele) November 25, 2023
11月25日,逆水寒手游发布公告,对几名玩家永久封号。
据悉,被封号的这几名玩家人均充值十五万以上。 pic.twitter.com/SLXzgN7OY9
Economy depression caused by Xi Jinping supporting Russia and Hamas is hitting Chinese job seekers.
11月24日,江苏昆山火车站外,没有找到工作的打工者。 pic.twitter.com/3jmoA5TnZd
— 李老师不是你老师 (@whyyoutouzhele) November 25, 2023
所有证据并不支持新冠病毒来自自然,相反支持新冠病毒来自于中国共产党军方实验室
🔴澳洲🇦🇺天空新聞 @SkyNewsAust 重磅採訪:
— CPA Jim🇺🇲🇬🇧🕎✡️⚖️ (@CPAJim2021) November 29, 2023
英國🇬🇧軍情六處(MI6)前負責人Richard Dearlove爵士
美國🇺🇸前國家情報總監John Ratcliffe
美國高級官員Robert Kadlick講述他和福奇、柯林斯的秘密會談內容,並承認他們最初試圖淡化【生物武器】和【實驗室Leak】 的言論pic.twitter.com/lkLrG21Ti7
All evidence support that COVID 19 came from military labs of Communist Party of China, rather than from nature.
🔴澳洲🇦🇺天空新聞 @SkyNewsAust 重磅採訪:
— CPA Jim🇺🇲🇬🇧🕎✡️⚖️ (@CPAJim2021) November 29, 2023
英國🇬🇧軍情六處(MI6)前負責人Richard Dearlove爵士
美國🇺🇸前國家情報總監John Ratcliffe
美國高級官員Robert Kadlick講述他和福奇、柯林斯的秘密會談內容,並承認他們最初試圖淡化【生物武器】和【實驗室Leak】 的言論pic.twitter.com/lkLrG21Ti7
اسمي جيم
שמי ג'ים
שמי ג'ים, רואה חשבון ונוצרי הנמלט מסין הקומוניסטית. לפני שעזבתי את סין, הייתי מבקר פיננסי במשך שנים רבות. פרסמתי מאמרים באינטרנט כדי להתנגד למפלגה הקומוניסטית הסינית (מק"ס).
Je m'appelle Jim
Je m'appelle Jim, comptable et chrétien fuyant la Chine communiste. Avant de quitter la Chine, j'ai été auditeur financier pendant plusieurs années. J'ai publié des articles en ligne pour m'opposer au Parti communiste chinois (PCC).
Le gouvernement du PCC a démoli par la force les tours des mosquées et les croix des églises et a provoqué une grande famine tuant des dizaines de millions de Chinois, dont mon grand-père. Toutes les preuves scientifiques soutiennent que le virus pandémique COVID19 provient des laboratoires militaires du PCC, plutôt que de la nature.
Afin d'éviter toute responsabilité dans la pandémie de COVID-19, la grande famine, la démolition des tours de mosquées et des croix chrétiennes, et d'autres méfaits, le PCC a bloqué l'accès des Chinois aux médias libres tels que Google, Twitter, YouTube, Facebook, WhatsApp et les articles et opinions censurés publiés en Chine, et arrêtés ou directement assassinés ceux qui ont publié de tels faits.
En raison des difficultés infligées par la pandémie de COVID-19 du PCC, de la répression des dissidents, du blocage des médias libres et du libre marché, ainsi que du contrôle du PCC sur le Conseil des droits de l'homme des Nations Unies en collusion avec d'autres pays autocratiques, je n'ai pas d'argent pour manger et je je n'ai pas d'argent pour trouver un endroit où dormir.
Lien sur la famine en Chine :
Lien sur l'origine du virus COVID19 :
https://youtu.be/em_57xpqfgs?si=iaVtS0zc7Y0hLDqv
My name is Jim
My name is Jim, an accountant and Christian fleeing Communist China. Before leaving China, I had been a financial auditor for multiple years. I posted articles online to oppose Chinese Communist Party (CCP).
The CCP government forcibly demolishes mosque towers and church crosses and made a great famine killing tens of millions of Chinese, including my grandfather.All scientific evidence supports that COVID-19 pandemic virus originated from the CCP’s military labs, rather than from nature.
In order to escape responsibility for COVID-19 pandemic, great famine, demolition of mosque towers and church crosses, and other evildoings, CCP blocks Chinese access to free media such as Google, Twitter, YouTube, FB, WhatsApp, censored articles and opinions published in China, and arrested or directly murdered those who published such facts.
Because of hardship inflicted by CCP's COVID-19 Pandemic,suppression of dissidents,blocking free media and free market, as well as CCP's controlling the United Nations Human Rights Council through colluding with other autocracy countries,I don't have money to eat and I don't have money to find a place to sleep.
Link about great famine of China: https://youtu.be/KSdzl4n1TKo?si=vMgJWcOawKflVmn3
Link about COVID-19 virus origin: https://youtu.be/em_57xpqfgs?si=iaVtS0zc7Y0hLDqv
B-21RAIDER袭击者首次飞行
B-21 RAIDER FIRST FLIGHT 11-10-23 #RAIDER33 #B21Raider pic.twitter.com/3tEKudqDiw
— Matt Hartman (@ShorealoneFilms) November 10, 2023
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