广道数字被质疑“证函造假” 北交所火速发问询函

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qq"></a> <a class="social-share-icon icon-weibo wb"></a> </div> </div> <div class="detail-content"> <script src="https://static-web.stcn.com/static/scripts/echarts.min.js"></script><p>12月3日，有媒体报道，北交所上市公司广道数字于年审期间，安排公司工作人员对会计师事务所提供虚假收件电话，快递寄出后，由公司派人线下拦截询证函，私自加盖假公章后，再寄回给会计师事务所，由此完成造假闭环。</p><p>对此，北交所于12月3日上午火速发出问询函，要求公司就上述报道内容进行核实，说明是否存在拦截询证函、私盖公章、编制虚假询证函等情况；请年审会计师说明年审函证发出方式、收回方式及控制过程，是否存在回函金额不符的情况，回函是否存在可疑情形，是否获取充分、适当的审计证据。</p><p>同时，针对公司2018年至2022年应收账款余额持续上涨，北交所要求公司结合项目周期、信用政策及实际结算周期等，说明期末存在大额应收账款的原因及合理性；结合历史坏账、期后回款等情况，说明坏账准备计提是否充分。</p><p>另外，针对2018年至2022年间经营活动产生的现金流量净额波动较大，北交所要求公司结合收入实现及应收账款回收情况等，说明近年公司经营活动现金流量净额波动较大的原因及合理性。</p><p style="text-indent: 0em">校对：高源</p> </div> <div class="detail-content-editor">责任编辑：王智佳</div> <div class="detail-content-tags">  <div>广道数字</div> <div>造假</div> <div>质疑</div>  </div> <div class="stock-tags"> </div> <div class="detail-content-statement"> <div>声明：证券时报力求信息真实、准确，文章提及内容仅供参考，不构成实质性投资建议，据此操作风险自担</div> 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