论文部分内容阅读
胡丕华、秦凤英:中国证券监督管理委员会对胡丕华、秦凤英违反证券法规问题进行了调查。一、违规事实1995年末至1996年2月,原沈阳会计师事务所注册会计师胡丕华、秦凤英在为拟公开发行股票的沈阳蓝田股份有限公司(以下简称“蓝田公司”)进行财务审计时,没有按照勤勉尽职原则对公司货币资金进行认真核查和验证,未发现和指出蓝田公司虚增1995年巨额银行存款问题,出具了无保留意见的审计报告,误导投资者。
Hu Pihua and Qin Fengying: China Securities Regulatory Commission investigated Hu Pihua and Qin Fengying in violation of securities laws and regulations. I. Violation Facts From the end of 1995 to February 1996, the former certified public accountants in Shenyang CPA Hu Pihua and Qin Fengying did not perform any financial audit on Shenyang Lantian Co., Ltd. (hereinafter referred to as “Lam Tin Company”) for the purpose of public offering of shares. In accordance with the principle of diligence due diligence carefully check and verify the company’s monetary funds, did not find and pointed out that Lam Tin inflated the huge bank deposits in 1995, issued an unqualified audit report, misleading investors.