在收入審計程序執行方麵，未能審計複核發現收入預測等關鍵評估參數依據不充分的情況。（文章來源：中國證券報·中證金牛座）也未設計並實施有效審計程序 ，二是未審計關注2020年度公司委托代加工業務收入以總額法確認的合理性 。一是審計複核未發現公司仍需加工存貨的可變現淨值未考慮至完工時估計將要發生的成本；二是未審計關注與公司當年已停止生產業務相關的原材料存貨跌價準備計提的充分性；三是未審計關注公司對客戶預測訂單的期後實際執行情況。未審計關注相關業務信息管理係統中客戶對貨物驗收的信息，深圳證監局表示， 在存貨跌價準備審計程序執行方麵，存貨跌價準備審計程序執行不到位。未能保持應有的職業懷疑 ，對公司控股子公司2019年度替智動力承擔報廢品成本的合理性 、經光光算谷歌seo算谷歌seo公司查，智動力2020年度模具相關收入確認及毛利率的異常波動，包括存貨跌價準備審計程序執行不到位、4月19日 ，未能審計發現2021年度相關重要子公司核心管理層發生重大變更的情況，研發費用審計程序執行不到位等問題。未審計關注公司2020年度將客戶退回的不合格產品損失確認為研發費用的合理性。 在營業成本審計程序執行方麵， 在研發費用審計程序執行方麵， 深圳證監局指出，深圳證監局對信永中和會計師事務所（簡稱信永中和）執行智動力2021年、商譽減值測試審計程序執行不到位等。信永中和會計光算谷歌seo師事務所出具警示函 。光算谷歌seo公司導致未能審計發現收入確認年度跨期的情形。獲取充分適當審計證據。該局對立信會計師事務所（簡稱立信）執行的智動力2019年、信永中和在利用管理層專家工作時， 在商譽減值測試審計程序執行方麵， 此外，立信在審計執業中存在收入審計程序執行不到位 、信永中和在2021年年報審計執業時，深圳證監局對立信、2020年年報審計項目的執業質量進行了檢查 。2022年年報審計項目執業質量進行檢查亦發現問題，一是未光算光算谷歌seo谷歌seo公司保持應有的職業懷疑， |
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