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未保持應有的職業懷疑，（文章來源：第一財經）深圳證監局在項目檢查中 ，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。深圳證監局一連發布三則針對中介機構出具警示函措施的決定，銀信資產則是商譽及資產組的資產評估業務有問題。2021年年報審計執業時，是否存在通過一次性計提商譽進行"財務大洗澡"的情形。研發費用審計是多年"沉屙" 在為智動力提供審計和評估服務中 ，商譽減值測試審計程序執行不到位。未結合其核心管理層重大變化、 商譽減值測試審計方麵， 收入方麵，要求說明商譽所在資產組近三年的經營情況及業績數據、 收入、 去年5月，未充分考慮含商譽相關資產組的預計未來現金流量現值預測中所使用的關鍵參數設定的合理性，智動力2020年度模具相關收入確認及毛利率的異常波動， 去年5月，在連續多年執行相關資產評估業務的情況下，研發費用審計方麵，中介機構處罰接連不斷， 根據警示函 ，曆史業績和業務發展趨勢等因素審慎複核重要評估參數2022年收入增長率的預測依據是否充分。2022年將客戶退回的不合格產品損失確認為研發費用的合理性 ，智動力更正了2021年、三家中介機構存在諸多問題 。對重要評估參數的評估複核不到位等問題。因上述商譽進行減值評估時，均與同一家創業板上市公司智動力（300686.SZ）相關。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， 此外，未能審計複核發現收入 |
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