2015cn6.pptVIP

* ?2005 Prentice Hall Business Publishing, Auditing and Assurance Services 10/e, Arens/Elder/Beasley 6 - * 引例 “五粮液”事件， 审计师在哪里？ Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 五粮液风波 9月9日，证监会通知因公司涉嫌违反证券法律法规,证监会决定立案调查 9月23日,证监会发布公告称五粮液存在“三宗罪” 9月24日,五粮液发布公告并临时停牌 9月29日,五粮液发布公告披露最新进展 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 五粮液的三宗罪 涉嫌存在未按照规定披露重大证券投资行为及较大投资损失 未如实披露重大证券投资损失 披露的主营业务收入数据存在差错等违法违规行为 Evaluation only. Created with Aspose.Slides for .NET 3.5 C