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《銷售經(jīng)理學院》56套講座+14350份資料《銷售人員培訓學院》72套講座+4879份資料PSBDMAAuditingandAssuranceServicesCourseworkLecturer:Li,XinTeammember:Jiang,ChuanqinF00039728Zheng,WenpoF00039787Ren,ShishuaiF00039746Ren,ShishuaiF00039746You,ChunhuiF00039773Tang,XiaoF00039750-----November16,2023-----ⅠEngagement(1)AccordingtothecommissionKelonElectricalBoardofDirectors,weHisenseKelonElectricalCo.,Ltd.inaccordancewithAccountingStandardsandthe"EnterpriseAccountingSystem"preparedbyDecember31,2023balancesheet,incomestatementandcashin2023flowstatementandtheauditoffinancialstatements.Throughtheimplementationoftheauditwork,whetherthefinancialstatementsinaccordancewithAccountingStandardsandthe"enterpriseaccountingsystem"beprepared,whetherfairlyinallmaterialrespects,WuhanZhongyuancompany'sfinancialposition,operatingresultsandcashflowsoftheauditopinion.TheAuditDepartmentofthestatutoryauditofannualfinancialstatements.Underthe"AccountingLaw"and"EnterpriseFinancialStatementsRegulations",HisenseKelonElectricalCo.,Ltd.andHisenseKelonElectricalCo.,Ltd.Leaderhastheresponsibilitytoensuretheauthenticityandintegrityofaccountinginformation.Tothisend,HisenseKelonElectricalCo.,Ltd.hastheresponsibilitytokeepthemanagementanddeliveryofaccountingrecords(includingbutnotlimitedtoaccountingdocuments,booksandotheraccountingdata),theserecordsmustbetrueandcompletereflectionofHisenseKelonElectricalHoldingsCo.,Ltd.financialposition,operatingresultsandcashflows.InaccordancewithAccountingStandardsandthe"enterpriseaccountingsystem"forpreparingfinancialstatementsHisenseKelonElectricalCo.,Ltd.management'sresponsibility,thisresponsibilityincludes:(1)design,implementationandmaintenanceofrelatedfinancialstatementsandinternalcontrolsothatthefinancialstatementsdonotexistasaresultoffraudorerrorfreeofmaterialmisstatement;(2)selectingandapplyingappropriateaccountingpoliciesandmakereasonableaccountingestimates.AccordingtoChinaSecuritiesRegulatoryCommissionandChinaAssociationoftherelevantprovisionsoftheCertifiedPublicAccountantintheauditprocess,ourresponsibilitiesare:(1)intheimplementationofauditworkbasedontheHisenseKelonElectricalHoldingsCompanyLimitedonthefinancialstatementsauditopinion.CertifiedPublicAccountantinaccordancewithauditingstandardsinChina(hereinafterreferredtoasAuditingStandards)shallbeaudited.(2)Anauditinvolvesperformingauditprocedurestoobtaintheamountsanddisclosuresinthefinancialstatementsoftheauditevidence.(3)Weneedareasonableplanandperformtheaudittoenabletheaudittoobtainsufficientappropriateauditevidence,forHisenseKelonElectricalCo.,Ltd.financialstatementsarefreeofmaterialmisstatementtoobtainreasonableassurance.(4)wehavetheresponsibilityspecifiedintheauditreportfoundHisenseKelonElectricalCorporationinamaterialrespects,incompliancewithcorporateaccountingstandardsand"enterpriseaccountingsystem,"thepreparationoffinancialstatementsandfailuretoadjustourrecommendationsonmatters.(5)thenatureofthetestingandauditingoftheotherinherentlimitations,andtheinherentlimitationsofinternalcontrol,thereisinevitablysomematerialmisstatementmayremainundiscoveredintheauditrisk.(6)Ourauditdoesnotreplace,reduceorwaiveHisenseKelonElectricalHoldingsCo.,Ltd.andHisenseKelonElectricalCo.,Ltd.management'sresponsibility.ⅡPreliminaryAssessment(2-3)2.1Natureofbusiness,customerbase,competitionandproducts.GuangdongKelonElectricalCo.,Ltdiscurrentlythelargestenterprisegroups,onerefrigerationappliances,refrigeratorswithanannualoutputof800millionunitsannualoutputof400millionunitsofairconditioners,refrigeratorsandairconditionersinthedomesticmarketsplayanimportantrole,especiallyintherefrigeratormarketshareoffirstinthecountryfortenyears.2.2Rangeandcomplexityofproductsandservices.ProductKelonbrandiscurrentlythelargestenterprisegroups,onerefrigerationappliances,refrigeratorsandairconditionersinthedomesticmarketsplayanimportantrole,especiallyintherefrigeratormarketsharefirstinthecountryfortenyears.ChinaKelonGroupisheadquarteredinShundeDistrictofFoshanCity,GuangdongKelonconsistentfocusonleadingtechnology,fluorine-freerefrigeratorsin1996duetotechnicalaccesstoahandfulofcountrieswithintheindustryandtechnologicalprogressawardin2023,hydrocarbonsubstancesformanufacturingsystemsre-CFCalternativeswithintheindustrytheonlycountrywiththetypeoftechnologicalprogressawards.2023,Kelonhasbeenthecoreofthetenleadingpositionindomesticrefrigerators,ofwhichtherearefivemoreworldleader.In2023,theGlobalEnvironmentFacility(GEF)organizedthe"energystarrefrigerator,"Competition,Kelonandtookfirstplace,was"energystar"award,markingtheKelonrefrigeratorenergysavinghasreachedworldleadinglevel.March2023,Kelonrefrigeratorlandmarkindependentresearchanddevelopmentdivisionmulti-cyclerefrigerationtechnologyandthetechnologyappliedtoafreemulti-temperaturerefrigerator,theworld'sfirstsuccessfulimplementationoftherefrigeratorandfreezerindependentlyloopandsharingcontrolsystem;September2023,Kelonfordesignanddevelopmentofalltenchildren,cartoonfridge,alistingonthehighlyregarded.Subsequently,KelonGreencoolrefrigerantusingenergy-efficientair-conditioning,"Kingofdoubleeffect"andthe"kingofthedigitaldoubleeffect"havebeenpublished,thedigitalkingofthedouble-effectheatingandcoolingenergyefficiencyratioof5.3and5.4,respectively,reachedworldleadinglevel.InDecember2023aninternationalindustrialdesigncompetitionheldinKingofBlock237AKKelonrefrigerator,kingofthesecondgenerationofKelonair-conditioneddouble-effectwiththegoldmedal,across-sectionalhouseholdappliancessofartheonlygoldmedaltoday,butalsobeabusinesswithtwothesolerepresentativeofGoldAwards.Also,maysound"LoveBaby"ChildDevelopmentrefrigeratorwas"ProductInnovationAward"ExcellenceAward.Kelonattheendof2023transferofsharesbywayoflegalpersonshares,thesuccessfulintroductionofhigh-techandinternationalbackgroundofthe"GreenCole"hasbecomethelargestshareholder,Kelonhasestablishedthedevelopmentofprofit-centerdirection,the"Pilotforcreatevalueforcustomers"astheconceptofenterprisedevelopment,establishedthe"worldmajorappliancemanufacturers,"thestrategicobjectives.2.3TrendsanddevelopmentofthecompanyrelativetoitsindustryormarketsectorThedevelopmentoftheindustryChina'swhitegoodsproductionin2023was148.78millionunits(units),comparedwith5.0%growthin2023.Amongthem,theproductionofhouseholdwashingmachines33,720,000units(units),anincreaseof6.0%;theproductionofhouseholdrefrigerators43,560,000units(units),anincreaseof12.1%;productionwas71.5millionair-conditioningunits(units),growthrateof0.6%.Whitegoodsin2023alsoledtogrowthinthesizeofwhiteupstreamcompressorproductioncapacity,alongwithChina'sgrowingwhitescaleofproduction,themainstreambrandshavewhiteexpansionbystartingthecompressorcanplan,professionalcompressorproductiontoincreaseoverallbusinessisalsonotfarbehind,Panasonic,Hitachi,SamsungandmanyotherforeigncompanieslinethecompressorisalsodisputetoChina.StatisticsshowthatChina's2023productionofair-conditioningcompressorunitsto84.2million,anincreaseof6.3%over2023;refrigeratorcompressorproductionreached49.7millionunits,up8.3%over2023.Theimpactoffavorableandunfavorabledevelopmentoftheindustryfactors(1)ThefavorablefactorsA.Industrialpolicysupport:Nationalimpactofmacroeconomicpoliciesfortheindustry:thestate'snewenergyefficiencystandardstobeannounced,andsubsidiesforenergy-efficientair-conditioningmarketsharewillgraduallyincrease,inwhichenergy-efficientair-conditioningsalesindevelopedcountriesaccountedformorethan90%lessthan20%anddomestic;B.Sincethereformandopeningupthelastcentury,thedevelopmentofChina'snationaleconomyhasmaintainedahighgrowthrate,whichistheearlyninetiestonineyearsofrapiddevelopment,GDP(grossdomesticproduct)growthratehighestreached13.5%,whileduringthistimewasalsoasignificantinflation.In1998,theroleofnationalmacro-control,thenationaleconomytoachievea"softlanding."However,from2023to2023,thenationaleconomygraduallyshowingatrendofdeflation,however,China'sGDPgrowthrateduringthisperiodremainedat7%to8%.Thelasttwoyears,withthecontinuousexpansionofthescaleofinvestment,thenationaleconomyonceagainshowingacontinuingtrendofrapiddevelopment,the2023GDPgrowthof9.1%,whilethefirstquarterof2023GDPgrowthoverthesameperiodthepreviousyear9.7%(seeFigure1).C.Statetoaddressthefinancialcrisisofthe4trillionininvestmentprogramstostimulateeconomicgrowthBythefinancialcrisis,sincethesecondhalfof2023globaleconomicslowdown,decreasedexternaldemand,China'seconomicgrowthhasslowedbutstillmaintaineda2023growthrateof9.00%isstilltheworld'sfastestgrowingeconomies.BecauseChinaisintheurbanizationandindustrializationprocessinthecountry'snewruralconstruction,thewesterndevelopmentandthenortheastunderthemacro-economicpolicy,combinedwiththeStateCouncilpromulgatedinresponsetofinancialcrisis,theexpansionofdomesticdemandandpromoteeconomicgrowth,investmentplans4trillion,China'snationaleconomystillmaintainedagoodoveralldevelopment,infrastructureinvestmentisexpectedtomaintainrapidgrowth,sustainedgrowthindemandforelectricitygridtoformafavorablesupport.D.nationalhigh-speed,healthyandstabledevelopmentforthewhitegoodsindustryprovidesagoodexternalmacro-environment.Ontheonehandtopromotethedevelopmentofthewhitegoodsindustryhasagoodenvironmentforindustrialinvestment,ontheotherhandthedevelopmentoftheconsumermarkettoprovideastablefoundation.(2)adversefactorsContinuouspricewarsothattheeconomicbenefitsoftheindustrytocontinuetorunlow.Maturemarketeconomy,pricewarstendtobecomestrongandeffectivebusinessintegrationtoolsmarketresources.ButChina'spricewaristhemainfocusoflocalenterprises,whilenotmakingmoneyorlosingmoney,butconsiderforavarietyofnon-enterprise,thelocalgovernmentisstilltryingtoletthisbusinesstocontinueoperatingsothathavelostcompetitiveness,theshouldbekeptoutofbusinesscompetition,corporateretreatno,nottheindustry'ssupplyanddemandbalanceforalongtimetoachieve.Supplyexceedsdemandinthemarketenvironment,companiesonlythroughlowerpricestoexpandmarketshareinthisprocess,thehighcostofbusinesswillbeeliminatedtoachieveabasicbalancebetweensupplyanddemandforthefurtherdevelopmentofcompetitiveenterprisescreatetheconditionsandtheprovisionofpower,andourlong-termexistenceofalargenumberofinferiorenterprises,makingthefaceofmarketdominantenterprisescandonothingtogiveprioritytocapturethemarket,theresultisindustry-wideindustry-widecut-throatcompetitionandlowefficiency.2.4Performanceofcompany/productsrelativetoindustrypeersMarketShareComparisonAir-conditioningindustryisthemainproductKelonCorporation,comparedwiththesameindustry:AccordingtorecentStateCouncilDevelopmentResearchCenterofMarketEconomyResearchInstitute,"from2023to2023airconditionermarketMarketresearchreport,"shows,thisyear'stopthreeallcomeintotheairconditionermarketinGuangdong,Midea,KelonpointsHomesecondplace,thirdoverall.Itisunderstoodthatthesurveycovering54cities,553distributorsand21,300Urbanhouseholds.Thefindingsshowthatthisyear,Gree,Midea,Kelon'smarketsharewere13.76,12.91%,11.02%,comparedwithlastyear,bothbyincreasedmarketshare,threeofwhichKelonrapidgrowth,anetincreaseofmorethan2percentagepoints,toindustryexperts,topromoteits"three-yearpower2,000yuan,"theefficientair-conditioningon.Overall,thisyear'scompetitioninthedomesticairconditionermarkethasbeendecentralizedtocentralized,Gree,Midea,Kelon,Haier10top-rankingbrandmarketshareashighas85.47%,anincreaseofnearly10percent,andtheremaining14.53%bythemorethan200smallandmedium-namebrandsandsegmentation,marketcompetitionCompetitionpresents"thestrongstrongerandtheweakweaker,"thepattern.Inthisyear'sairwar,Gree,Midea,Kelonandotherbrandsbattlethroughtechnology,channelwar,priceBattlegridtotaketheinitiativetopromotetheindustry"shuffle."Greeadheretoprofessionalrefrigerationlinethisyear,themainpushofcoolair-conditionedking,drivenbydemandinthemarketasAtouchofbrighthigh-endmarket;andKelonair-conditioningshouldbeefficienttoselltheinitiativetogivefullplaytotheiraccountfortheenergyefficiencyindustryAdvantagesoverhighground,pushingthe"doubleeffectKing"air-conditioning,inverterairconditioneratthearenawiththegame,signedhundredsofexpertsNameforsaleandotheractivities,achievedremarkablesuccess.Contentioninthechannel,andKelonbrandswithlargedistributorssuchasclosecooperationwitheachothertomake"aconspiracyofsilence"intheshoppingguide,promotions,etc.toprovideservicesforthem,"consultant"typeofmarketingthatmanysmallbrandstoenterthecity'schannelwasblocked;thesametime,strengthentheconstructionofitsownnetworkofdealerstorelysolelyonsmallshipmentsexerttremendouspressureonthebrand.Kelonintroducedthisyear,"theinterestsofdealersmanagement"greatlydealerswelcomethisyear'sbiggestwinnerinthewarchannel.StateCouncilDevelopmentResearchCenterofMarketEconomyInstitutedeputydirectorofthethat,Gree,Midea,Kelon,Haierbrand,reputation,strength,occupyasignificantadvantageonthefaceofrawmaterialprices,withupstreamsuppliershaveabargainingchip,theproductcostcontrolability,andbusinessriskisrelativelysmall;Onthisbasis,withthedownstreamdistributionbusinessandestablishastablerelationship.Thesecondandthirdtierbrandsdonothavetheseconditions,whichisdistributedtothemarketthisyearbytheconcentrationofthemainreason.StateCouncilDevelopmentResearchCenterofthetopthreeair-conditioningexpertstopunctuatetheyear,eachwinningtheRoad:GreebytheuniqueChannels;theUnitedStatesbytheflexiblemarketing;Kelonbytechnologyleader.ItisworthmentioningthattheStateCouncilDevelopmentResearchCenter,Instituteof,Midea,Kelonbrandvaluehavebeengreatlyimproved.Intheconsumer"awareness,thequalityofidentity,technologyTechnicalleadership,servicesatisfaction,brandloyalty,"Evaluationof5,notfarfromthewholethree,KelonreceivedThe"qualityofidentity,technologyleadership,brandloyalty,"thethreefirst,asthesurveywas"thefirst"Mostofthebrand.ⅢFraudConditions(2-3)3.1BriefexplanationandanalysisoftheallegedfraudschemeTheendof2023,KelonthroughtheEGM,theresolutionadoptedbytheBoardelection.ThenewboardofdirectorsoftheCPCninedirectors,includingfiveexecutivedirectorsallcomefromGreencool.AtatimefromApril2023ledGreencoolGuChujuntransfereeKelonsharessometime.TheBoardrepresentstheinterestsofshareholders,andsothedesigndoesnotrepresenttheboardtheinterestsofshareholders,buttheinterestsofmajorshareholdersGreencool.Slowgrowthinhouseholdappliancesindustry,butthereisaveryhighrateofKelon.Kelon2023operatingincomeof4.38billionyuanonly,but2023,2023,2023,respectively,reached4.88billion,61.7billion,8.436billion.Comparedwith2023,Kelon2023revenuesincreasedby4.06billion,anincreaseof93%,three-yearaverageannualgrowthrateofabout30%.Kelon'sconsolidatedfinancialstatementsfromtheparentcompanystatementsandwecanseethattherearesubstantialsumsofmoneyKelonoccupiedbyaparent.In2023,Kelonparentcompanystatementsofotherreceivablesamountedto16billiongiant,andconsolidatedstatementsoftheprojectisonly1.3billion;2023Kelonparentcompanystatementsofotherreceivablesat17billion,whileconsolidatedstatementsoftheprojectonly12billion.AccordingtoKelonpublishedreportshowsthattheyear2023Kelonhugelossof8.3billionreachedin2023is1.476billionyuan,aninstanttoachieve2023netprofitof100millionyuanactually.Undersuchahugecontrast,thehiddenfieldisnotuncommoninbigbathsmeltingfinancialmeans,thatthehugelossesin2023,"contributions"fromthehugelossin2023.Kelon2023,thetotalcostof2.1billionishuge,comparedtojust900millionyuanin2023.(1)2023to2023,KelonElectricaltakenfictionalmainbusinessincome,lessaboutbaddebt.Equipment,lessaboutlitigationandothermeansofcompensationmakeupafalsefinancialreport,leadingtoinflatedits2023profitof11,996.31millioninannualreport,2023annualreportinflatedprofits11,847.05million,inflatedprofitsin2023AnnualReport14,8.7591millionyuan.(2)KelonElectrical2023annualreportsignificantcashflowdisclosureoffalseinformation.In2023,KelonElectricalproductanditssubsidiariesinthesaleofeachother.Promissorynotesissuedbybankstradingbackgroundandcommercialacceptancebillstothebankdiscount,accesstolargeamountsofcash.Kelon'scashflowsummarydidnotaccuratelyreflectthecashflow.Thestatistics,KelonElectrical2023ConsolidatedCashFlowStatementAnnualReporttotalborrowingslesscashreceived302,550yuan,lessprovisionforrepaymentofthedebtpaidincash213,573milliondollarsmorethanthecashflowfromoperatingactivities,net88,976milliondollars.(3)KelonElectrical2023to2023didnotdiscloseaccountingpolicychangesandothermajorissues,butalsowithrelatedpartiesnotdisclosedjointventure,purchaseofgoodsandotherrelatedtransactions.Greencool,GuLangdispute,KelonbigfourinternationalaccountingfirmsiscommoninthecaseofcustomsfraudKeywords,governmentsupervision,theweakeningofinternalcontrols,independentauditofdefaultandotherfactorscontributedtotheoccurrenceofKelonfraud.3