As to the audit to Yinguangxia, the accounting firm Zhongtianqin did not find the intend misstatement of the company.

• 在对银广夏的审计中，从中天勤的审计以及事发后的反应和注册会计师的自我辩护看，中天勤并没有发现银广夏的故意错报（舞弊）行为；