论文部分内容阅读
我们在审计中发现过某些国有企业置《会计法》于不顾,通过各种方式隐瞒财务状况,甚至会计报表造假。如某注册会计师在对A国有企业进行年度会计报表审计时,在企业的会计资料中又发现了一套与提供审计时日相同但内容相异的年度报表。经查问,才知道后者是作为考核厂长的经济责任指标之用的,根本不是正式报表。又另一位注册会计师对B国有企业年度报表审计时,见已装订成册的明细帐页有被撕痕迹。经审阅明细帐页,发现项目
In the audit, we found that some state-owned enterprises ignored the “Accounting Law”, concealed the financial status by various means, and even made false accounting statements. For example, when a certified public accountant audits the annual accounting statements of a state-owned enterprise, it finds another set of annual reports in the accounting records of the enterprise that have the same contents as the date of the audit but provide different contents. Upon inquiry, did we know that the latter is used as an indicator of the economic responsibility of the factory manager and is not an official statement at all? When another certified public accountant audited the annual report of State-owned Enterprises B, it was found that there was a torn trace of the bound ledger booklet. After reviewing the detail ledger page, the project was found