大信所及两名会计师因赛力斯审计项目违规被警示：存收入确认、函证控制等多项问题

财中社03-03

3月3日，根据重庆证监局发布的公告，大信会计师事务所（特殊普通合伙）及签字会计师索保国、薛峰因在执行赛力斯（601127）的财务报告审计项目时存在多项问题，被采取出具警示函的监管措施。　　具体问题包括：未关注公司内销收入确认时点变更导致的收入跨期；未审慎评价运输服务收入会计处理方法的恰当性与一致性；未发现公司部分收入确认不规范；未对部分函证存在的异常迹象保持合理职业怀疑，未对函证过程保持有效控制；...

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