摘要
回顾了欣泰电气公司欺诈上市案始末,详细分析了欣泰电气财务造假的各种手段,在此基础上重点剖析了涉案会计师事务所审计失败的原因。认为审计师职业道德缺失、审计工作中主观故意不作为是导致IPO审计失败深层原因。建议证券监管部门进一步完善IPO审计的法律法规,加强对IPO审计机构的监管,加强对从业人员的法律意识与职业道德教育,保证我国证券市场稳定健康发展。
The case that Dandong Xintai Electric Co.,Ltd fabricated financial information in order to be listed was reviewed. The forgery methods of the company were analyzed in detail. Accordingly,the reasons for the audit failure of the involved accounting firm were investigated. It was found that the moral deficiency and deliberate inaction of the auditors and related persons led to the IPO audit failure. It is suggested that the securities market supervision departments further improve the laws and regulations related to IPO audit and strengthen the legal consciousness and professional ethics of the practitioners.
出处
《辽东学院学报（社会科学版）》
2017年第1期59-63,共5页
Journal of Liaodong University：Social Science Edition
基金
辽东学院科研基金重点培育项目(2015JC012)
关键词
欣泰电气
上市公司
审计
财务造假
Dandong Xintai Electric Co.,Ltd
listed company
audit
financial fraud
