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我国民间审计目标与责任——“郑百文”事件引发的思考
Authors
戴铭川
Publication date
15 July 2001
Publisher
Abstract
“郑百文”事件引发的思考 1996年上市时的公告书中,郑州某会计师事务所为“郑百文”前三年财务报告出具了无保留意见;1996、1997年度的财务报告,该事务所仍出具了无保留意见。1998、1999年度由于此时危机已现,郑州某会计师事务所和北京某会计师事务所都拒绝对财务报告表示意见(公司在1999年度财务报告的审计更换了会计师事务所)。由此可见,在郑百文上市过程中及其后的经营管理中都存在着严重的舞弊和错误
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Last time updated on 10/06/2020