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["广州市财政局行政处罚结果公示"]
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["粤财穗函[2023]97号","会计师事务所执业质量监督检查","法人","在未履行必要的审计程序，未获取充分适当的审计证据情况下出具审计(验资)报告","《会计师事务所执业许可和监督管理办法》第六十条第（一）项","《会计师事务所执业许可和监督管理办法》第六十七条","责令暂停执业三个月，没收违法所得84,150元。","广东省财政厅委托广州市财政局","2023-08-09"]