审计是对资料作出证据搜集及分析,以评估企业财务状况,然后就资料及一般公认准则之间的相关程度作出结论及报告。本文从某公司信息披露违反时间入手,分析了其在审计中的违规和不合理操作,分别从会计事务所、公司高层、监管者、投资者的角度进行了思考。 An audit is a gathering and analysis of evidence to assess the financial position of an enterprise and then concludes and reports on the relevant aspects of the information and generally accepted standards. This article starts from violating the time of information disclosure of a company, analyzes its illegal and unreasonable operation in auditing, and gives some suggestions from the aspects of accounting firms, top executives, regulators and investors respectively.