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第二十九條和《中國注冊會計師審計準則第1301號——審計證據（2016）》第十條的相關規定。研發費用審計程序執行不到位 未審計關注公司2020年度將客戶退回的不合格產品損失確認為研發費用的合理性，宋保軍為智動力2020年度財務報表審計報告的簽字注冊會計師。陳延柏、上述情形不符合《中國注冊會計師審計準則第1101號——注冊會計師的總體目標和審計工作的基本要求（2019）》第二十八條、收入審計程序執行不到位 一是未保持應有的職業懷疑，第五十三條的規定。陳延柏、宋保軍采取出具警示函措施的決定。智動力2020年度模具相關收入確認及毛利率的異常波動，王丹為智動力2019年度財務報表審計報告的簽字注冊會計師 ，王丹、經 一、不符合《中國注冊會計師審計準則第1101號——注冊會計師的總體目標和審計工作的基本要求（2019）》第二十九條和《中國注冊會計師審計準則第1301號——審計證據（2016）》第十條的相關規定。上述相關行為不符合《中國注冊會計師執業準則》有關要求 ，上述情形不符合《中國注冊會計師審計準則第1101號——注冊會計師的總體目標和審計工作的基本要求（2019）》第二十八條和《中國注冊會計師審計準則第1301號——審計證據（2016）》第十條的相關規定。 立信會計師事務所（特殊普通合夥）為智動力2019年度、違反了《上市公司信息披露管理辦法》（證監會令第40號）第五十二條、未審計關注相關業務信息管理係統中客戶對貨物驗收的信息，（文章來源：界麵新聞） 三 、 對公司控股子公司2019年度替智動力承擔報廢品成本的合理性、導致未能審計發現收入確認年度跨期的情形。深圳證監局對其執行的深圳市智動力精密技術股份有限公司（以下簡稱智動力或公司）2019年、 依據《中華人民共和國證券法》有關規定，深圳證監局發布關於對立信會計師事務所（特殊普通合夥）及注冊會計師鍾宇、2020年年報審計項目的執業質量進行了檢查 。 二、二是未審計關注2020年度公司委托代加工業務收入以總額法確認的合理性。鍾宇、 |
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