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注册会计师作为审计行业的一员本应是上市公司舞弊的监督者和披露者,却在利益的诱惑下与上市公司沆瀣一气,参与舞弊的操作。这是一种极不负责的行为,伤害了广大中小股东的利益。本文通过揭露分析某会计师事务所失职某上市公司审计一案,揭露上市公司高管非法挪用资金炒作股票和财务造假并且会计事务所全程参与的事实。这对研究上市公司和会计师事务所串通舞弊行为的研究很有意义。
As a member of the auditing profession, a certified public accountant should be the supervisor and the discloser of fraud in listed companies. However, under the temptation of interest, the certified public accountant is engaged in the corrupt practices with listed companies. This is a very irresponsible behavior that has hurt the interests of the majority of minority shareholders. This article exposes the fact that a certified public accountant has failed a certain listed company audit by exposing the listed company’s executives to illegally misappropriate funds to speculate on stocks and financial fraud and the accounting firm’s full participation. This is of great significance for the study of collusive fraud in listed companies and accounting firms.