由大庆联谊股票案看审计风险

Analysis of Audit Risk From the Viewpoint of Daqing Lianyi Stocks

大庆联谊股票案在注册会计师行业内外引起了极大的震动和反响 ,上市公司的审计风险令人触目惊心。本文从大庆联谊股票案谈起 ,分析了哈尔滨会计师事务所对大庆联谊1997年年报虚假审计报告的内幕 ,总结了案件对减少审计风险的几点启迪。

The case of Daqing Lianyi Stocks has evoked tremendous shock and repercussion both within and outside the field of CPA. It reveals that the audit risk of a company on market is startling. The article begins with the case of Daqing Lianyi Stocks,then analyses the inside story of the false audit report on the case presented by Haerbin Accounting Firm in 1997,and finally sums up,from this case,some constructive points concerning reducing audit risk.