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zi chan zhong zu cai wu bao biao wu bi yu shen ji shi bai ji yu jiu hao ji tuan de an li fen xi
Pages: 81-85
Year: Issue:  23
Journal: Finance and Accounting Monthly

Keyword:  财务报表舞弊资产重组审计失败九好集团;
Abstract: 围绕九好集团与鞍重股份资产重组的案例,从证监会对涉事各方的处罚入手,对九好集团造假手段及此次事件中审计机构利安达会计师事务所的审计失败过程进行回顾、梳理。从涉及舞弊的主体即涉事公司和会计师事务所入手,分析财务舞弊与审计失败的原因,并围绕九好集团与鞍重股份重组财务报表舞弊案例,对会计师事务所组织与制度层面、机构投资者问题与公司治理进行反思。
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