Confirmation is an important part of audit work. According to the court judgment, Ruihua and Deloitte participated in the financial audit of Dongyue Group, and the two accounting firms inquired about the relevant funds of Dongyue Group's Shandong Dongyue Chemical Co., Ltd. (hereinafter referred to as Dongyue Chemical) and Shandong Dongyue Polymer Materials Co., Ltd. (hereinafter referred to as Dongyue Polymer).
The inquiry contents are as follows: the principal under the entrusted loan of Dongyue Chemical is RMB 4,654,388+0.8 million, and the capital is used by Shang Qi Bank; Under the entrusted loan of Dongyue Polymer, Shang Qi Bank used three funds, with principal of 332 million yuan, 50 million yuan and 60 million yuan respectively (a total of 442 million yuan).
In fact, the amount in the above confirmation letter is fraudulent. Witness Gong's testimony confirmed that during the period of 20 15 1, the financial audit staff of Ruihua Company provided blank electronic forms to Dongyue Group for the settlement center to fill in, and Li 1, then director of Dongyue Group's settlement center, arranged for him and Zhang to fill in the bank confirmation letters of Dongyue Materials and Dongyue Chemical respectively.
According to Gong, he filled in a false bank confirmation letter of 1 as requested by Li. In the fifth "entrusted loan" in the confirmation letter, three entrusted loans with Shang Qi Bank as the fund user are all false, and the total amount of the above three "entrusted loans" is 442 million yuan. In fact, these funds are short-term loans arranged by Li 1 to companies controlled by Li 2 in recent years, and they are not formal entrusted loans through banks.
Li Mou2' s testimony also confirmed that Mengcheng Company, which he operated, began to borrow from Dongyue Group through Huantai Branch of the Bank in the second half of 20 12. After several actual loans, all the later loans were directly borrowed from Dongyue Group through Li 1, not through the bank. At the end of 20 14, Li 1 said that Dongyue Group was a listed company and needed to pass the year-end audit. His company can't repay the money borrowed from Dongyue Group, so it needs to find a way to let Li pass the audit of the accounting firm and let Kou stamp the word "A/P" on the confirmation letter.
Dora's customer's deposit
The president agreed to stamp.
In fact, after receiving the confirmation letter, Kou, president of Huantai Branch of the Bank, saw the clue.
According to Kou's confession, Li asked himself to stamp the confirmation letter to help Dongyue Group pass the audit, and Kou agreed.
However, a few days later, when Kou saw the confirmation letter in his office, he found that both confirmation letters were false. In the confirmation letter numbered "Dongyue Chemical Industry-Shangqixing Ring Road-10", the user of the entrusted loan filled in Shang Qi Bank. In fact, Shang Qi Bank did not entrust loans for Dongyue Chemical as a capital user, but Dongyue Group directly conducted capital exchanges with the capital users. The bank confirmation letter with the index number "Polymer Shangyixing Ring Road Sub-branch-16" is similar.
Dramatically, after four or five days of ideological struggle, Kou finally arranged for Cheng, director of the bank office, to stamp the confirmation letter and express it to Ruihua and Deloitte.
Kou said that he agreed to seal it at the request of Li 1 to help Li 1 of Dongyue Group cope with the audit. Kou also has his own abacus-"By helping Dongyue Group, you can also ask the other party to deposit more money in the bank to complete your performance".
Traditionally, after the supervisor in charge of the front desk business verifies the contents from the system, the confirmation letter should be stamped with the business seal. However, Koumou did not hand it over to the front desk director, but directly arranged to cover the administrative chapter of the bank.
The defendant Cheng's confession also confirmed that the contents of the Confirmation Letter were untrue. Among them, under the entrusted loan account, the user of the funds is Shang Qi Bank, and this part of the entrusted loan funds is false, totaling more than 800 million yuan. Shang Qi Bank did not use the funds of Dongyue Chemical and Dongyue Polymer.