德勤舉報P PT

1、Report Issues on Audit Engagements of Audit Group 1 - Deloitte Touche TohmatsuCertified Public Accountants LLP Beijing Branch德勤華永會計師事務所（特殊普通合伙） 北京分所審計一組審計項目舉報事件Internal Reading Version 內部閱覽版本Information Classification: Confidential 信息分類：機密YW 2020.12.31Beijing, PRC第一版Index 目錄PrefacePage 01Progression

2、 of Events前言事件發(fā)展Declaration and ExplanationPage 02聲明與說明TimelinePage 27Report Issues by YW時間線ConclusionPage 28本人舉報事件結語Report Issue 01舉報事件 01Page 03Appendix 附錄Report Issue 02 (Undisclosed Issue-A)Page 06舉報事件 02（本文首次披露事件-A）References and Notes (Refer to Chinese version)Page 30Report Issue 03 (Undisclos

3、ed Issue-A)Page 08引用與注釋（此處不作翻譯）舉報事件 03（本文首次披露事件-A）DocumentationsPage 45Report Issue 04Page 11證據(jù)鏈匯總舉報事件 04Audios (Talks with Deloitte)Page 46Report Issue 05Page 13錄音列表（與德勤的談話）舉報事件 05AbbreviationPage 47Report Issue 06Page 16名詞簡稱舉報事件 06Position changes of personnels involvedPage 48Report Issue 07 (Undi

4、sclosed Issue-A)Page 18涉事人員職位變動舉報事件 07（本文首次披露事件-A）Report Issues by other resigned former colleague (anonymous) 代其他前離職同事（希望匿名）舉報事件Report Issue 08-10 (Undisclosed Issue-B)Page 21舉報事件 08-10（本文首次披露事件-B）*Undisclosed Issue-Arefers to the issues that I first disclosed in this paper and have not yet been re

5、ported, whileUndisclosed Issue-Brefers to the issues that to be first disclosed and reported in this paper anonymously provided by former colleague of the engagement team who had resigned. This paper only report the facts on behalf of this former colleague.*本文首次披露事件-A為本人在本文中首次披露的暫未舉報的事件，本文首次披露事件-B為已

6、離職的項目團隊前同事提供，在本文中首次披露的暫未舉報且希望匿名舉報的事件，本文僅進行轉述。Preface 前言Due to the behavior of Deloitte management and Deloitte Reputation and Risk Group (RRG), which has damaged the basis of conversation between the two sides, after the issues were reported, they blocked and retaliated against my internal transfer

7、application, and disclosed the details of the report issues to the non-involved departments and personnels for many times, which has seriously violated Deloittes Non-Retaliation Policy and relevant confidentiality provisions (P-01 / P-02). After careful consideration, I think it is time to disclose

8、and clarify the following issues I have experienced since I joined Deloitte within a reasonable limit inside Deloitte (including but not limited to: Audit Group 1 - Deloitte Touche Tohmatsu Certified Public Accountants LLP Beijing Branch), and reserve the right to further actions.If Deloitte tampers

9、 with the informations and data of the audit engagements involved in the reporting issues and bribes related witnesses, or subsequently threaten or intimidate me at all levels (and in disguised form, which will be recorded) after this paper is published to Deloitte (excluding the specific parties),

10、it will become constant evidence of Deloittes nonfeasance such as covering up and concealing the audit reporting issues.鑒于德勤管理層和德勤聲譽與綜合風險管理部（RRG）的行為已經破壞了雙方的談話基礎，在事件舉報后對本人內部申請轉部門、轉組等實施阻攔和報復，并多次對非涉事部門及人員透露事件細節(jié)，已經嚴重違反德勤免遭報復政策及相關保密條款（P-01、P-02）。經過深思熟慮，本人認為，現(xiàn)應將本人入職以來所經歷的下述事件在德勤內部合理范圍內（包括但不限于：德勤華永會計師事務所（特

11、殊普通合伙）北京分所審計一組）予以公開和澄清，并視情況保留后續(xù)進一步行動的權利。若在本文發(fā)布給德勤（不包括特定方）后，德勤對舉報事件中所涉及審計項目信息及數(shù)據(jù)進行篡改、買通相關證人，亦或后續(xù)對本人在各個層面進行威脅恐嚇（及變相威脅恐嚇，本人將予以錄音），都將成為德勤對審計舉報事件包庇隱瞞等不作為行徑 的不斷佐證。01Report Issues by YW 本人舉報事件Issue Time:Issue Location: Engagement: Engagement Code: Stock Code:USCC:Type:PIC:MIC:AIC:Team Members:07 Nov. 2016

12、25 Nov. 2016Qingdao, Shandong, PRC Sinotrans Shandong Co.,Ltd. S4456_BJA115B/115G_A01 601598/HK0598913700007456721192Pre-Annual Audit of FY2016 Chung, Billy; Mao, Guangqin Wang, NingWu, Amanda Mengzhi (Resigned)Shan, Aaron ZhiyongLiu, Steven Xiaoxu (Resigned) YW事件時間： 事件地點： 項目名稱： 項目代碼： 股票代碼：統(tǒng)一社會信用代碼：

13、 項目類型：項目合伙人： 項目經理： 項目負責人： 項目成員：2016年11月07日 - 2016年11月25日中國山東青島中國外運山東有限公司 S4456_BJA115B/115G_A01 A 股 601598/H 股 0598 9137000074567211922016年度審計-預審 鍾搌翔，茆廣勤王寧吳夢之（已離職） 單志勇劉曉旭（已離職） 本人Issue:From 07th November, 2016 to 25th November, 2016, at the pre-audit site of Sinotrans Shandong Co., Ltd. in Qingdao, S

14、handong Province, China, Wu Amanda Mengzhi, the auditor in charge (hereinafter referred to as Amanda), started to assign the audit work (check vouchers). At this moment, the audit team was in Qingdao, there was aYantai Sinotrans International Logistics Co., Ltd.(hereinafter referred to as Sinotrans

15、Yantai) needed to go to Yantai to perform the audit procedure. Amanda asked me on Skpye to send the voucher samples directly to the accountant of Sinotrans Yantai Sun Hongduo, to ask her to fill in the relevant voucher informations and send it to us directly. At the same time, Amanda told that this

16、matter can only be said by phone, can not be sent by email to leave evidence (R-04 / R-05 / R-08). The reasons are as follows: 1. Sinotrans Yantai was not recognized as an important part of the group, 2. Due to the shortage of audit staffs, sending auditor to Sinotrans Yantai will affect the audit e

17、ngagement progress, 3. it would waste the clients time to scan or copy the vouchers (R-06), which would lead to the clients unwillingness to cooperate. However, the audit procedure should not be abandoned because of external factors (R-01), and Sun Hongduo, the accountant of Sinotrans Yantai, should

18、 provide scanned copies or photocopies of corresponding voucher samples as audit evidence. Amandas behavior has seriously deviated from the audit professional ethics (P-01 / P-02). I have saved the relevant Skype chat record.At the same time, when I reported to them about the unexpected situations a

19、nd difficulties encountered in the audit (for example, the audit staff was obviously insufficient, and the following relatedReport Issue 03, even, Amanda slandered me in the process of many communication, which was extremely unfriendly, and did not have the due respect to colleagues (for example: I

20、cant find any available staff, or can you find someone for us? You need to work with your brain, etc.), completely against to Deloittes corporate culture. So far, I have participated in dozens of audit engagements. Whether as a new employee or an old employee, it is very normal to report and communi

21、cate with the auditor in charge or manager in time when encountering emergencies and difficulties, and consult them. However, in Sinotrans team, a normal communication is extremely difficult. Finding problems and timely reflecting and discussing solutions are regarded as making trouble for the team.

22、 The way to deal with problems was to cover up and conceal (R-10). As the team leader, it was unacceptable to take the lead in abetting new employees to cheat. The team working atmosphere was even more strange, and it was common to crowd out new colleagues.事件：2016年11月07日 - 2016年11月25日，中國山東青島，中國外運山東有

23、限公司2016年度審計預審現(xiàn)場，審計現(xiàn)場負責人吳夢之分配抽憑工作，此時審計團隊在青島，有一家煙臺中外運 國際物流有限公司（以下簡稱煙臺公司）的憑證需要前往煙臺執(zhí)行審計抽憑工作，而現(xiàn)場負責人吳夢之在skype上要求本人直接把抽憑的樣本發(fā)送給煙臺公司的財務人員孫紅朵，讓其 填完相關信息之后直接發(fā)給我們（即：審計程序未執(zhí)行，放飛機），并叮囑這件事情只能電話說，不能發(fā)郵件留下證據(jù)（R-04、R-05、R-08）。其理由是：1. 煙臺公司不屬于重要組成 部分，2. 由于人手緊張，派人去煙臺會影響審計進度，3. 掃描或復印憑證浪費客戶時間（R-06），會導致客戶不愿意配合。然而，審計程序不得因為外界因素而

24、放棄執(zhí)行（R-01），應 當讓財務人員孫紅朵提供相應憑證樣本的掃描件或復印件留作審計證據(jù)。其行為已嚴重背離審計職業(yè)道德（P-01、P-02） 。本人已保存相關Skype聊天記錄。與此同時，在憑證室向其反映審計中遇到的突發(fā)情況和困難時（如：審計抽憑人手明顯不夠，用放飛機的方式敷衍，及下述關聯(lián)舉報事件03），多次面對面溝通過程中，多次言語 中傷本人，戲虐嘲諷極不友好且沒有同事間應有的尊重（如：“我是找不到人手，要么你來找?guī)讉€人？”，“你帶點腦子工作！”等），完全與德勤企業(yè)文化背道而馳。本人入職至今 參加了數(shù)十個審計項目，不論作為新員工還是老員工，遇到突發(fā)情況和困難及時和項目負責人或項目經理匯報和溝

25、通，咨詢其意見是非常正常的事情。但在中外運團隊中，正常溝通是 一件極其困難的事情，發(fā)現(xiàn)問題及時反映與商討解決方法被視為給團隊找麻煩，遇到問題的做法就是掩蓋和隱瞞（R-10），作為項目負責人帶頭教唆新員工放飛機，實在令人無法接受。 而團隊工作氛圍更是詭異，抱團排擠新員工的狀況屢見不鮮。Issue Background事件背景03Report Issue 01舉報事件 01Issue Flow 事件流程Report Issue 01舉報事件 01Deloitte Speak Up Report Number: 932675137202audit quality and fair treatment

26、德勤正義之聲 舉 報 編 號 ： 932675137202審計質量及公平對待Audit procedure:Be required not toCommunicated withProposal rejected byDocumentation (D-01)Reported to DeloitteReported to CSRC oncheck vouchersperform auditAIC advising to obtainAIC, audit procedureFormat:RRG Speak Up Platform6th Nov. 2020 (R-03)procedure by AI

27、Ci.e.: Cheatscanned copies orphotocopies of related vouchersnot implemented,Skpye chat record saved.Skype chat recordin Nov. 2018, there is noresult been informed in writing so far (R-02)And will report to otherregulators according to circumstances審計程序：被項目負責人要求不執(zhí)行與項目負責人溝通，建議建議被項目負責人駁回，證據(jù)鏈（D-01）已于201

28、8年11月舉報至德已于2020年11月6日舉報抽憑抽憑審計程序獲取相關憑證掃描件或復抽憑審計程序未執(zhí)行，形式：勤聲譽與綜合風險管理部至中國證監(jiān)會（R-03），即：放飛機印件Skpye聊天記錄已保存。Skype聊天記錄正義之聲平臺，截至目前仍未收到任何書面形式的將視情況舉報至其他監(jiān)管機構處理結果（R-02）0415/11/2016 11:27 Wu, Amanda Meng Zhi (CN - Beijing): 孫紅朵那邊一共抽多少個收入憑證15/11/2016 11:28 YW (CN - Beijing):11個15/11/2016 11:28 Wu, Amanda Meng Zhi (C

29、N - Beijing): 不用掃描了直接填好返回給你就行了15/11/2016 11:28 YW (CN - Beijing):好15/11/2016 11:28 Wu, Amanda Meng Zhi (CN - Beijing): 以后收入憑證全部都不要掃描OE也不用15/11/2016 11:28 YW (CN - Beijing):好15/11/2016 11:28 Wu, Amanda Meng Zhi (CN - Beijing): 否則太浪費客戶時間，到時候他們就不愿意弄了 15/11/2016 11:28 YW (CN - Beijing):好的15/11/2016 11:2

30、9 Wu, Amanda Meng Zhi (CN - Beijing): 這個煙臺的，如果她說實在找不到那些憑證15/11/2016 11:29 YW (CN - Beijing):那昨天青島倉碼的收入我也讓他們這么做？15/11/2016 11:29 Wu, Amanda Meng Zhi (CN - Beijing): 你讓她自己幫咱們提供11個15/11/2016 11:29 Wu, Amanda Meng Zhi (CN - Beijing): 對，不要掃描15/11/2016 11:29 YW (CN - Beijing):好15/11/2016 11:29 Wu, Amanda

31、Meng Zhi (CN - Beijing): 直接填好excel發(fā)回給我們就行了15/11/2016 11:29 YW (CN - Beijing):好Sinotrans Shandong AICSenior (Resigned)Wu,Amanda Mengzhi 吳夢之（已離職）YW本人15/11/2016 11:29 Wu, Amanda Meng Zhi (CN - Beijing): 倉碼不要讓他們自己找，就用咱們選的孫紅朵這邊不重要，也不多她找不到你讓她隨便幫咱們選幾個大于50萬的 你電話跟她說吧這事情別拿郵件說15/11/2016 11:30 YW (CN - Beijing)

32、:問題是我們都沒選出來，因為數(shù)據(jù)導不出，我一會告訴他們怎么篩選， 剛才從劉曉旭那學會了好的15/11/2016 11:31 Wu, Amanda Meng Zhi (CN - Beijing): 行，你倆一起合作吧，盡量今天把倉碼的讓他們填完 15/11/2016 11:31 YW (CN - Beijing):好15/11/2016 11:31 Wu, Amanda Meng Zhi (CN - Beijing): 辛苦了15/11/2016 11:31 YW (CN - Beijing):沒有Documentation (D-01) Format:Skype chat record05證據(jù)

33、鏈（D-01） 形式：Skype聊天記錄Skype chat record Skype聊天記錄Documentation證據(jù)鏈Report Issue 01舉報事件 01（此對話框僅作為展示，原始版本已保存，此處不作翻譯）Issue Time:Issue Location: Engagement: Engagement Code: Stock Code:USCC:Type:PIC:MIC:AIC:Team Members:07 Nov. 2016 25 Nov. 2016Qingdao, Shandong, PRC Sinotrans Shandong Co.,Ltd. S4456_BJA11

34、5B/115G_A01 601598/HK0598913700007456721192Pre-Annual Audit of FY2016 Chung, Billy; Mao, Guangqin Wang, NingWu, Amanda Mengzhi (Resigned)Shan, Aaron ZhiyongLiu, Steven Xiaoxu (Resigned) YW事件時間： 事件地點： 項目名稱： 項目代碼： 股票代碼：統(tǒng)一社會信用代碼： 項目類型：項目合伙人： 項目經理： 項目負責人： 項目成員：2016年11月07日 - 2016年11月25日中國山東青島中國外運山東有限公司 S

35、4456_BJA115B/115G_A01 A 股 601598/H 股 0598 9137000074567211922016年度審計-預審 鍾搌翔，茆廣勤王寧吳夢之（已離職） 單志勇劉曉旭（已離職） 本人Issue:From 07th November, 2016 to 25th November, 2016, at the pre-audit site of Sinotrans Shandong Co., Ltd. in Qingdao, Shandong Province, China. Shan, Aaron Zhiyong (hereinafter referred to as A

36、aron), a member of the Sinotrans audit team, assigned and reviewed the audit work (check vouchers). At this time, the audit team was in Qingdao. Liu, Steven Xiaoxu (hereinafter referred to as Steven) and I were each assigned five single entity of Sinotrans. There was a Qingdao Sinotrans Container Te

37、rminal Co., Ltd. (hereinafter referred to as Sinotrans QD CT), which required us to go to its site to perform the audit procedure (check vouchers), and connected with the clerk Xu Mei. Xu Mei arranged us separately in the voucher room. In the meantime, Steven directly sent the sample form directly t

38、o Xu Mei, and asked her to return it directly after filling in (it was too long to confirm whether there was a surveillance video in the voucher room at that time, but could contact clerk Xu Mei to verify the above behavior). He did not implement the corresponding audit procedures, and he played wit

39、h his cell phone almost all afternoon (this behavior led to: Aaron found that Steven has missed one of the five entities vouchers checking, and Steven was unable to hand over his work, which led to the following relatedReport Issues 04 / 05). Afterwards, the clerk Xu Mei, returned the completed samp

40、le form to Steven. Steven took this opportunity to report to Aaron that he had completed the his work and disclosed to me that he had an intern experience in KPMG before: it was very common to cheat (not check vouchers and let client fills in directly, likeReport Issues 01) in the audit work. Genera

41、lly speaking, there was no problem in the audit work. We didnt need to do it seriously and could cheat properly, We should learn to be smart and not be thankless. His behavior has seriously deviated from the audit professional ethics. However, I was not affected by it. I still kept working hard in t

42、he voucher room and checked the vouchers one by one in the afternoon, conscientiously implemented the relevant audit procedures, and finally completed the assigned work. At the same time, I also remind him to seriously implement the relevant audit work (at that time, I had only been employed for two

43、 weeks and had not received the training related to audit professional ethics, but I still realized that his behaviour (includingReport Issues 01) was not correct. Until the end of 2016 that Deloitte sent an internal e-mail notification to dismiss a senior auditor who has also cheated in audit proce

44、dure, and I realized that their behaviour has seriously deviated from the audit professional ethics after I participated in the follow-up training). But Steven didnt think so and continued to play with his cell phone.However, Aaron later thought that Steven worked faster than me. Instead, he queried

45、 my efficiency and seriousness. As auditors, Aaron and Steven distorted facts, which made me shocking and chilling. This issue also made me have a new understanding of the audit industry and the quality of Deloittes employees.事件：2016年11月07日 - 2016年11月25日，中國山東青島，中國外運山東有限公司2016年度審計預審現(xiàn)場，審計項目成員單志勇分配并復核抽

46、憑工作，此時審計團隊在青島，本人和審計員劉 曉旭每人分別被分配五個單家的抽憑工作，有一家青島中外運集裝箱倉碼有限公司（以下簡稱青島倉碼）的憑證需要我們二人前往青島倉碼現(xiàn)場執(zhí)行抽憑工作，青島倉碼對接的財 務人員是許梅，許梅將我們二人單獨安排在憑證室進行抽憑工作。其間，審計員劉曉旭將自己負責的抽憑樣本表直接發(fā)給青島倉碼財務人員許梅，要求其直接填寫完畢后返還（時間久 遠，無法確認當時憑證室是否有監(jiān)控錄像，可與財務人員許梅聯(lián)系并核實上述行為），并未執(zhí)行相應審計程序（放飛機），劉曉旭卻在一旁玩了一下午手機（該行為導致后續(xù)在單志勇 復核抽憑工作時，發(fā)現(xiàn)其負責的五家抽憑工作中遺漏了一家忘記抽憑，無法交差，從

47、而引發(fā)下述關聯(lián)舉報事件04、05）。隨后，青島倉碼財務人員許梅將填寫完畢的抽憑樣本表返 還給劉曉旭，劉曉旭隨后向單志勇報告自己已經完成抽憑工作，并向本人透露：自己之前在畢馬威實習過，審計工作中放飛機的情況很普遍，抽憑一般查不出問題，不需要認真抽憑， 可以適當放飛機，應該學聰明一點，不要吃力不討好。其行為已嚴重背離審計職業(yè)道德。而本人并未受其影響，整個下午都在憑證室一本一本認真進行抽憑工作，認真執(zhí)行相關審計程 序，最終完成了所分配的抽憑工作。與此同時，本人也提醒劉曉旭應當認真執(zhí)行相關審計工作（當時入職僅兩周，還未接受審計職業(yè)道德相關培訓，但也意識到其做法并不正確且不敬 業(yè)（ 包括舉報事件01），

48、直到2016年底德勤內部郵件通報辭退某放飛機高級審計員，及本人參加完成了后續(xù)相關培訓，才明白其做法嚴重背離了審計職業(yè)道德），但劉曉旭不以為 然，繼續(xù)玩手機。而單志勇事后卻認為劉曉旭速度比本人快，反而質疑本人抽憑效率及認真程度，單志勇和劉曉旭作為審計人員，顛倒黑白，令人震驚，使人寒心。此事件也使本人對審計行業(yè)以及德勤 員工素質有了新的認識。Issue Background事件背景06Report Issue 02舉報事件 02Audit procedure: check vouchers審計程序： 抽憑Discovered irregularities on performing audt pr

49、ocedure of a former colleaguei.e.: Cheat發(fā)現(xiàn)前同事在執(zhí)行審計程 序中的違規(guī)行為即：放飛機Communicated with former colleague advising to perform audit procedure properly與前同事溝通應認真執(zhí)行 抽憑審計程序，反遭前同 事建議應通過適當放飛機 提高“工作效率”Proposal rejected by former colleague, audit procedure not implemented, which can be verified with the clients fi

50、nancial staff建議被前同事駁回，抽憑 審計程序未執(zhí)行，可與客 戶財務人員核實Documentation (D-02) Format:N/A證據(jù)鏈（D-02） 形式：不適用Will be reported to other regulators according to circumstances將視情況舉報至其他監(jiān)管 機構Issue Flow 事件流程Report Issue 02舉報事件 0207Issue Time:Issue Location: Engagement: Engagement Code: Stock Code:USCC:Type:PIC:MIC:AIC:Team

51、 Members:07 Nov. 2016 25 Nov. 2016Qingdao, Shandong, PRC Sinotrans Shandong Co.,Ltd. S4456_BJA115B/115G_A01 601598/HK0598913700007456721192Pre-Annual Audit of FY2016 Chung, Billy; Mao, Guangqin Wang, NingWu, Amanda Mengzhi (Resigned)Shan, Aaron ZhiyongLiu, Steven Xiaoxu (Resigned) YW事件時間： 事件地點： 項目名稱

52、： 項目代碼： 股票代碼：統(tǒng)一社會信用代碼： 項目類型：項目合伙人： 項目經理： 項目負責人： 項目成員：2016年11月07日 - 2016年11月25日中國山東青島中國外運山東有限公司 S4456_BJA115B/115G_A01 A 股 601598/H 股 0598 9137000074567211922016年度審計-預審 鍾搌翔，茆廣勤王寧吳夢之（已離職） 單志勇劉曉旭（已離職） 本人Issue:From 07th November, 2016 to 25th November, 2016, at the pre-audit site of Sinotrans Shandong C

53、o., Ltd. in Qingdao, Shandong Province, China. Shan, Aaron Zhiyong (hereinafter referred to as Aaron), a member of the Sinotrans audit team, assigned and reviewed the audit work (check vouchers). At this time, the audit team was in Qingdao, and I was assigned to the Station business department of Si

54、notrans Shandong Co., Ltd (hereinafter referred to as the Sinotrans SBD) to perform audit procedure (check vouchers). The SBD was very remote, and there was no shuttle bus in the morning, and I stayed at a local friends house nearby one day in advance. On the next morning, the financial manager of S

55、BD was absent for a temporary leave, another staff, He Mengjie (I was not sure whether she was the same person who was connected with me at that time) was responsible for the connection with me. She wondered why Deloitte sent only one auditor this year and check vouchers for only one day this year,

56、she told me that usually Deloitte sent more than two auditors and checked for several days, only one day to finish checking all vouchers is impossible. Because of Gao Shoubaos absence, she thinks that he needs to be asked about many details of the vouchers. Most of the vouchers have not been bound w

57、ell, and many vouchers may not be found for the time being. Then we came to the voucher room, and the scene was shocking: The vouchers were scattered on the floor and on the desk, which were very chaotic. When I opened a voucher, I found that many pages were disorderly printed, fuzzy, missing pages,

58、 and could not be read at all. The staff He Mengjie said that almost all of the vouchers of last year had not been bound, and it would be more chaotic if I took them out now, which was not conducive to the subsequent binding work. However, she still cooperated with the audit work and picked up some

59、vouchers that could be read, but there are few samples that can be used in practice. At the same time, I called Gao Shoubao, who said that he couldnt deal with the fact due to his absence. Then I reflected the relevant situation to the audit team, but it was queried by the audit team, even, they tho

60、ught that I was unwilling to complete the assigned work (i.e. Wang Ning mentioned that the vouchers can not be checked in the comment ofReport Issue 05). They distorted facts, which made me shocking and chilling. After returning to the audit team, I was asked to cheat again by the audit team, and th