论文部分内容阅读
福建华兴会计师事务所及庄巍、徐强、程朝平:最近,中国证券监督管理委员会(以下简称中国证监会)对福建九州集团股份有限公司(以下简称九州股份)违反证券法规的行为进行了调查。一、违规小实九州股份股票公开发行上市过程中,为其进行审计的福建华兴会计师事务所未勤勉尽责,未能发现九州股份虚增上市前三年业绩的问题,于1996年8月为九州股份出具了发行前三年无保留意见的审计报告。审计报告的签字人为注册会计师林文福、庄巍、徐
Fujian Huaxing Certified Public Accountants and Zhuang Wei, Xu Qiang and Cheng Zhaoping: Recently, China Securities Regulatory Commission (CSRC) investigated the violation of securities laws and regulations by Fujian Kyushu Group Co., Ltd. (hereinafter referred to as Kyushu Co., Ltd.). First, the irregularities Xiaoshi Kyushu shares during the public offering process, for its audit of Fujian Huaxing accounting firm did not diligence, failed to find Kyushu shares inflated three years before the listing performance issue, in August 1996 for Kyushu The shares issued an audit report with no reservations in the first three years of issue. The signatory of the audit report is CPA Lin Wenfu, Zhuang Wei, Xu