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["广州市财政局检查结果公示"]
["案件名称","当事人类型","当事人名称","行政执法决定书的文号","违法事实","法律依据","执法决定","执法主体","受委托单位","检查结果日期","备注"]
["对广************执业质量检查","法人及非法人组织","广************","粤财穗函【2023】115号","1.被审计单位签署的管理层声明书未获取或填写不规范或内容不完整。\n2.审计报告出具的财务报表未经被审计单位签章或审计报告内容前后不一致或审查内容不清晰。\n3.未确定财务报表整体重要性水平及实际执行重要性水平或未确定实际执行重要性水平等。\n4.逐级复核制度实施不到位。\n5.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。","《会计师事务所执业许可和监督管理办法》","对检查发现问题责令限期整改","广东省财政厅","广州市财政局","2023年 8 月 18日"]