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王某为天元会计师事务所的注册会计师,陈某为荣昌会计师事务所的注册会计师。由于荣昌会计师事务所1999年度业务繁忙,应陈某的邀请并经荣昌会计师事务所同意,1999年3月至5月,王某在荣昌会计师事务所以自己的名义执行某项目的审计业务,并出具了审计报告。1999年10月,省财政厅组织有关人员对会计师事务所进行检查,发现了王某在1999年3月至5月间在荣昌会计师事务所执行审计业务的情况。省财政厅认为,王某的行为属于同时在两个
Wang is a Certified Public Accountant of Tianyuan Certified Public Accountants and Chen is a Certified Public Accountant of Rongchang Certified Public Accountants. Due to the busy business of Rongchang Certified Public Accountants in 1999, at the invitation of Chenmou and the approval of Rongchang Certified Public Accountants, from March to May 1999, Wang conducted the auditing business of the project in his own name from Rongchang Certified Public Accountants and issued The audit report. In October 1999, the Provincial Department of Finance organized relevant personnel to inspect the accounting firms and found out Wang’s execution of the audit business at Rongchang Certified Public Accountants from March to May 1999. Provincial Department of Finance believes that Wang’s behavior belongs to two at the same time