The accountant office of blame of bribery of first be involved in, fact of accurate Shandong substation accuses a person to be sentenced in 6 months; Appear on the market most probably firm audit professional work is northeastern
Regard understanding as the window of the company, financial information appears particularly important. Recently, new capital signs up for a reporter to discover from net of juridical copy clerk the report that a have not before this publish shows, accountant office former employee grants in to finance affairs of some state-owend enterprise detail of case of ministry minister bribery is made public, substation of accountant office Shandong, Guo Xiaoxia allows to be suspected of unit bribery blame in, early or late for many times bribery of Lv Mou of minister of ministry of budget of finance affairs of limited company of Xiang Mou group. This case has saved court of people of 5 lotus county to adjudicate by Shandong, guo Mou of the accused person commits unit bribery crime, sentence a set term of imprisonment 6 months, probation a year.
From the point of data of net of juridical copy clerk, accurate accountant office is exclusive in an accountant office that is affected because of unit bribery blame, up to on September 18, accurate accountant office holds the position of 20 to appear on the market in the audit orgnaization of the company, distributing more northeastern region. Before this, because of,return definitely in for many times hold course of study is violated compasses by in note assist notice of criticism, instruct rectify and reform.
Notable is, disagreement compasses is not an exemple any more, whole accounting profession trusts in experience the crisis. From the point of the foreign enterprise, pu Huayong since this year and plan division office does not have the 4 congress such as Bimawei one escape by sheer luck is received one after another punish sheet, its professional accountant office figure crumble. Same, domestic accountant office also cannot escape by sheer luck, card inspect can suspend receiving home June this year office of 6 big accountant stands letter, luck China, numerous China, promote China, send with, big China head hair and again financing project data, analytic personage thinks this or with partial accountant the business before this violates the office compasses about.
Former employee allows to be sentenced to bribery of minister of ministry of company finance affairs in
Recently, new capital signs up for the judgment that the reporter discovers to a have not before this are made public from net of juridical copy clerk. This issue date shows for the judgment May 24 announced this year in the bribery case detailed information that substation of Shandong of accurate accountant office involves: Shandong saves accusation of procuratorate of people of 5 lotus county, from 2008 the end of the year comes 2014 second half of the year, substation of Shandong of limited company of some accountant office (hind more the name is some accountant office (special and common partnership) Shandong substation) Guo Mou of effective control person, the audit business that to contract to do a job some group limited company reachs subordinate company and in advantage of competition of the seek in paying audit charge the process, send finance affairs of some group limited company Lv Mou of budgetary ministry minister for many times early or late the RMB adds up to 820 thousand yuan, shopping card 10 thousand yuan.
According to the attestation of witness Lv Mou, arrived 2009 during 2015, substation of Shandong of some accountant office contracts to do a job the annals audit professional work of some group company and subordinate enterprise and major special audit business.
Because some group company is a state-owend enterprise, he is in some audit professional work, basically have proposal effect.
Final, shandong saves court of people of 5 lotus county to maintain, substation of Shandong of some accountant office acquired audit business through wrong step, seek profiteering, the clue is serious, make unit bribery crime. Some regards Guo of the accused person as direct responsibility person, commit unit bribery crime, sentence a set term of imprisonment 6 months, probation a year.
To this, from the enrollment with old job in accountant office accountant signs up for a reporter to express to new capital, this incident is caused inside the industry very big shake, incident of bribery of substation of accountant office Shandong allowed to disobey a profession in morality and register accountant way, was to violate independent character principle more, leave uncovered of impartiality of office of accountant of requirement of independent character principle any one party, and in the authenticity that incident of bribery of substation of Shandong of accurate accountant office signs up for to its audit money caused an effect, also from this in substation of Shandong of accurate accountant office is cancelled, accurate accountant office also is the accountant office that domestic head home is punished because of unit bribery case in.
Firm audit professional work appears on the market to be centered most probably definitely in northeastern
Ask money data according to straight flush I, accurate accountant office holds the position of 20 to appear on the market now in firm audit orgnaization, these 20 appear on the market the company is wisdom of summer of Ao Dong of Jilin chemical fibber, Jilin, day, Jin Hong to accuse respectively, northeast negotiable securities, connect medicine of the horse that dissolve gold, violet Xin medicine of purificatory, auspicious controls course of study, benefit source, fine contain share.
From the point of district, 20 appear on the market in the company, share of day summer wisdom, fine contain, China endowment share of industrial He Longyun 4 except, have 16 northeast areas.
Register accountant Li Li to tell new capital newspaper reporter, appear on the market office of company choosing accountant, at first relies on human relation commonly, follow-up of course also be, balance risk and advantages and disadvantages also want among. "Also can choose the accountant office of the head commonly, finish IPO, do follow-up audit then, won't change accountant office easily, change an office very troublesome also, audit is discontinuous, workload is very big. " he thinks, the accountant office of the head has substation in city of each provincial capital, won't center at a certain area, such audit allow in resembling appear on the market 80% concentration of company are northeastern of the area not common.
A function with accountant very main office is to appearing on the market company financial forms for reporting statistics has audit, the audit opinion of financial forms for reporting statistics includes 5 kinds, emphasize item what be a standard respectively without reservation opinion, belt paragraph without reservation opinion, reservation opinion, negative opinion, cannot express an opinion, hind 4 kinds all are " blame mark " audit opinion.
20 when allow accountant office examine and verify from which appear on the market the relevant case of annals came the company 2017 look, accurate accountant office strokes steel for *ST in 2017 annals issued the audit that cannot express an opinion to report, be versed in for *ST new 2017 annals issued the audit that cannot express an opinion to report, the others by in appear on the market 18 times of audit of accurate accountant office the annals of the company all issued a standard without reservation opinion.
Hand in a regulation, appear on the market the company is the closest the financial accounting report of a financial year, be issued to be not mark opinion to cannot state the opinion perhaps denies the audit of the opinion reports mediumly by accountant office, can be carried out to retreat city risk caution. If be in next year continues to be issued the audit report that cannot express signal to see negative perhaps opinion, can be appeared on the market by time-out. After company stock is appeared on the market by time-out, what the company announces is the closest the financial accounting report of a financial year, be issued to withhold the opinion, audit that cannot express opinion, negative opinion to report, company stock can be stopped compulsively to appear on the market (retreat city compulsively namely) . Reach place greatly advocate board the provision of the platelet in mixing is general also and similar.
The near future, card inspect can appear on the market to be being grasped on the hand company " unripe reduce power " the superintendency of audit orgnaization is progressively also hasten is severe, tian Gang of senior to this accountant thinks, "Audit technology developed about a hundred years, already very mature. The key is, do the person of audit, cannot be blinded by gain, cannot help a villain do evil, cannot put clear dissimulate. Card inspect will be early superintend audit orgnaization with respect to this severity, compared with abroad, domestic superintendency is a lot of more comfortable still, ought to perfect audit responsibility to chase after appeal to, lifelong profession is banned, subrogation compensation. Ought to perfect audit responsibility to chase after appeal to, lifelong profession is banned, subrogation compensation..
Ever outstanding achievement of industry of drug of defect violet Xin builds false eddy to be instructed to rectify and reform
This year in January, china registers accountant association (the following abbreviation " in note assist " ) in selectiving examination, allow in by fish problem, instruct rectify and reform. Before this, accurate accountant office ever was immersed in finance affairs of industry of violet Xin drug to make feigned case in by in note assist instruct rectify and reform.
In August 2011, ever media oppugns industry of violet Xin drug to existing to be bought oneself sell the behavior that correlation trades and trades phonily oneself, the audit orgnaization that accurate accountant office regards violet Xin medicine as course of study in also was introduced to where the wind and the waves are highest, note in assist in August 2011 the circumstance of audit of annual report of trade of violet Xin drug that in coming to will be opposite in November, accurate place carries out had special inspection.
Note in assist be opposite industry of violet Xin drug discovered in the examination of annals audit project 2010, sign the profession that registers accountant to did not keep due in project audit process suspects a manner, the plan in audit program and carry out, of audit evidence get and the existence of face of form set prescription of audit conclusion is undeserved. The executive respect presence that basically evaluates a program in preliminary business activity, risk is scant, did not get sufficient, proper audit evidence to advancing Zhang money, income, correlation just reachs his to trade, the audit side that just reachs its to trade in correlation especially disobeyed China to register accountant audit criterion and professional ethics rules.
On Feburary 17, 2012, according to " China registers accountant academician hold course of study violates way of compasses behavior chasten " , note in assist chasten commission decision, project of audit of industry of Suo Zixin drug allows to sign in giving register notice of criticism of accountant Liu elder brother, Zhang Zhongwei. In enjoining, accurate place strengthens construction of quality hierarchy of control, the management of place of bisect of aggrandizement total place, deadline undertakes rectifying and reform, note in assist will rectify and reform a circumstance to undertake dogging checking to its.
To investor, financial data is crucial, shareholder Chen Xing (alias) express to new capital reporter, "Want to understand the financial standing of the enterprise, the financial data before combining this undertakes beforehand appraise, make investment decision, if issued audit report has audit orgnaization disloyal place, financial even make a holiday, share price is sufferred normally inflict heavy losses on, face the risk that retreat city likely also, for the shareholder that invests to adding lever, more disastrous. More disastrous..
After trading to be punished because of cross-linking of industry of violet Xin drug, accurate accountant office was in accountant office on January 22, 2018 in hold quality of course of study is checked again by notice of criticism. Among them, accurate accountant office registers accountant Wen Yanbing and Liu Wei to be in some company in what 2016 year finance affairs exists in audit of forms for reporting statistics is main hold course of study violates compasses act; Register accountant Liu elder brother and Chang Ming to be in some company what 2016 year finance affairs exists in audit of forms for reporting statistics is main hold course of study violates compasses act, note in assist allotted to its rectify and reform advice note, instruct deadline to rectify and reform and refer rectify and reform a report. The reporter is begged with respect to relevant item accountant office allows in card, staff member of the other side with oneself it is to be entered newly did not give out for personnel reply.
This edition is interviewed and write / Zuo of Zhang Yan of reporter of new capital newspaper
