论文部分内容阅读
原四川德阳会计师事务所,张俊儒、张长根:中国证券监督管理委员会对原四川德阳会计师事务所及张俊儒、张长根违反证券法规的行为进行了调查。一、违规事实原四川德阳会汁师事务所在对四川金路集团股份有限公司(以下简称“金路公司”)1997年年报进行审汁时未能做到勤勉尽责,对金路公司含有虚假利润3415.17万元的1997年年报出具了无保留审计意见。在审计报告上签字的注册会计师为张俊儒、张长根。原四川德阳会计师事务所及张俊儒、张长根的上述行为违反了《股票发行与交易管
Former Sichuan Deyang Certified Public Accountants, Zhang Junru, Zhang Changgen: China Securities Regulatory Commission investigated the original Sichuan Deyang Certified Public Accountants and Zhang Junru and Zhang Changgen for violating securities laws and regulations. First, the fact that the original illegal Sichuan Deyang juice firm in Sichuan Golden Road Group Co., Ltd. (hereinafter referred to as “Golden Road”) annual report of 1997 failed to do diligence, the Golden Road Company The unaudited audit opinion was issued in the 1997 Annual Report containing the false profits of RMB34,151,700. The certified public accountants who signed the audit report are Zhang Junru and Zhang Changgen. The former Sichuan Deyang Certified Public Accountants and Zhang Junru, Zhang Changgen acts in violation of the "stock issuance and trading tube