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["广州市财政局行政处罚结果公示"]
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["广***","粤财穗函〔2023〕119号","会计师事务所执业质量监督检查","法人","在未履行必要的审计程序，未获取充分适当的审计证据的情况下出具审计报告等。","《会计师事务所执业许可和监督管理办法》第六十条第（一）、（五）项","《会计师事务所执业许可和监督管理办法》第六十七条","警告，没收违法所得98,000元。","广东省财政厅委托广州市财政局","2023-08-22"]
["刘**","粤财穗函〔2023〕120号","会计师事务所执业质量监督检查","自然人","在未履行必要的审计程序，未获取充分适当的审计证据情况下出具审计报告等。","《会计师事务所执业许可和监督管理办法》第六十条第（一）、（五）项","《会计师事务所执业许可和监督管理办法》第七十条","警告","广东省财政厅委托广州市财政局","2023-08-22"]
["甘**","粤财穗函〔2023〕118号","会计师事务所执业质量监督检查","自然人","在未履行必要的审计程序，未获取充分适当的审计证据情况下出具审计报告等。","《会计师事务所执业许可和监督管理办法》第六十条第（一）、（五）项","《会计师事务所执业许可和监督管理办法》第七十条","警告","广东省财政厅委托广州市财政局","2023-08-22"]
["邓**","粤财穗函〔2023〕117号","会计师事务所执业质量监督检查","自然人","在未履行必要的审计程序，未获取充分适当的审计证据情况下出具审计报告等。","《会计师事务所执业许可和监督管理办法》第六十条第（一）、（五）项","《会计师事务所执业许可和监督管理办法》第七十条","警告","广东省财政厅委托广州市财政局","2023-08-22"]
["韦**","粤财穗函〔2023〕116号","会计师事务所执业质量监督检查","自然人","在未履行必要的审计程序，未获取充分适当的审计证据情况下出具审计报告等。","《会计师事务所执业许可和监督管理办法》第六十条第（一）、（五）项","《会计师事务所执业许可和监督管理办法》第七十条","警告","广东省财政厅委托广州市财政局","2023-08-22"]