恒大“禦用”審計機構，服務14年，網傳普華永道将被起訴

無論是國家、機構還是個人，誰也不希望再出現第二個恒大。

楚小強/發自北京

盡管合作早在一年前就走到了盡頭，但恒大依然是普華永道揮之不去的“陰影”。

服務恒大14年，普華永道一直被外界稱為其“禦用”審計機構。在恒大被香港監管機構調查之前，羅兵鹹永道會計師事務所（即普華永道香港）為恒大出具了無保留意見的審計報告。

然而，當繼任審計師将恒大債務的“黑匣子”揭開，人們看到一家巨頭的真實财務面貌後，“禦用”的普華永道被推上風口浪尖。自此，質疑普華永道審計工作的聲音不絕于耳，達摩克利斯之劍就此懸于頭上。

恒大而今進入清盤階段，萬千權益人的利益迎來清算時刻。利益如何維護，“窟窿”如何填補，清盤人責任重大。

在此背景下，一則恒大清盤人将起訴普華永道的消息引發關注。據英國《金融時報》等媒體近期報道，中國恒大的清盤人準備就審計問題起訴普華永道（PwC）。

前不久，香港高等法院頒布的清盤令，委任安邁顧問公司的杜艾迪和黃詠詩擔任中國恒大集團的清盤人，負責處理清盤工作。

從媒體的報道得知，醞釀起訴普華永道的原因是，清盤人認為普華永道在對恒大進行審計時存在失職行為，導緻債務危機被掩蓋。圍繞向普華永道提出索賠的可能性，清盤人杜艾迪和黃詠詩已與至少兩家律師事務所進行了交談。

不過，知情人士補充稱，目前談判尚處于早期階段，談判的存在并不意味着恒大清算人發現了普華永道存在不當行為的任何證據，也不意味着一定會提起訴訟。

2月21日，山海新财經就“起訴普華永道”以及“失職行為具體為何”等問題，通過郵件方式向恒大清盤人了解情況，截至發稿未得到對方回複。一位代表恒大清盤人處理媒體查詢事宜的有關從業人員向山海新财經表示，清盤人目前沒有關于上述問題的資訊可以對外分享。

恒大的危機外界有目共睹，公司已嚴重資不抵債，清盤工作想來也并非易事。一個月前，黃詠詩在獲任恒大清盤人時曾表示，此項工作責任重大，關系到衆多權益人的利益。首要任務是盡可能保留、重組或繼續營運恒大的業務。彼時她還強調，希望與恒大集團現有的管理層合作，達成解決方案，盡可能減少對所有權益人的進一步幹擾。

作為可能被清盤人起訴索賠的一方，山海新财經緻電普華永道香港了解情況，一位接通電話的從業人員表示，“其實作在一切都還是猜疑和傳言，有新消息我們會對外公布，到時候也會安排同僚通過郵件告知你們。”但截至發稿，未收到對方新的回應。

事實上，因審計問題遭到清算人起訴索賠的事情早已“有迹可循”，同為全球四大會計事務所之一的畢馬威就是其中一例。

畢馬威曾是中國森林的審計師，後者曾于2009年11月赴港IPO并籌資16.8億港元。然而僅過了一年，中國森林就被停牌，後于2017年清盤并從港交所除牌。由于在中國森林2009年赴港上市前的審計過程中，未能發現管理層僞造了公司林業資産及收入，中國森林的清盤人起訴了畢馬威，索賠高達13億港元。從後續的報道中得知，畢馬威支付約6.5億港元達成和解，這起法律索賠案得以了結。

時隔數年，沒想到普華永道又面臨同類問題，盡管起訴索賠一事尚未蓋棺定論，但可以肯定的是，普華永道在審計工作上的合規意識及執業品質仍有加強和提升的巨大空間。

就在2024年2月5日，普華永道中天以及公司兩名人員被采取出具警示函的行政監管措施。作為普華永道在内地的主體成員機構，普華永道中天被海南監管局查出了多項涉及合規與執業品質的問題。

從決定公告得知，普華永道中天在海航控股2018年度、2019年度财務報表審計項目中存在四大違規行為：

一是個别函證的程式存在瑕疵。未保持職業懷疑并實施進一步審計程式；

二是未準确識别個别關聯方及關聯方擔保。比如在2018年和2019年的審計中各存在一筆識别錯誤；

三是就個别關聯方擔保未擷取充分、适當的審計證據。比如未發現擷取的審計證據與原件不一緻，未選擇和原件進行核對，同時在2019年度對于一項關聯擔保，未擷取并檢查相關合同和還款憑證；

四是未恰當評估海航控股内部控制相關風險，比如未關注到部分事項除了需要經上市公司審批外，還需要經過控股股東準許等情況。

普華永道中天的上述四大行為，與相關會計師審計準則中的多條規定相悖，同時也違反了《上市公司資訊披露管理辦法》中有關規定。是以，普華永道中天及兩名人員不僅被采取出具警示函的行政監管措施，同時違規行為還被記入資本市場誠信檔案資料庫。

海南監管局在決定公告中強調，普華永道中天應進一步加強内部管理，提高審計執業品質。

兩個月之前，深圳證監局也出手強化年報審計監管，普華永道中天與其餘三大全球會計所（德勤華永、安永華明、畢馬威華振）的負責人均在被約談對象之列。彼時，深圳證監局強調，将切實履行好一線監管職責，督促轄區執業審計機構增強風險意識和責任意識，勤勉盡責履行資本市場“看門人”職責。

普華永道作為全球“四大所”之一，自然有其較大的公信力。但歸根結底，合規發展和執業品質才是審計機構長久生存之道。

畢竟在這些“看門人”身後，站着千千萬萬的投資者，在審計報告中及時對投資者警示風險，也是投資者對審計機構寄予的希望所在。

因為，無論是國家、機構還是個人，誰也不希望再出現第二個恒大。

值班編委：馬琳

責任編輯：馬琳 溫紅妹

審讀：戴士潮

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