万福生科公司内部控制案例分析

Wanfushengke Company Internal Control Case Analysis

2015年4月30号,中注协发布第13期上市公司2014年度财务报告审计报告快讯,其中,由利安达会计师事务所进行审计的万福生科公司2014年度财务报表被出具了带强调事项段的无保留意见审计报告。在此前年的2013年度9月份,中国证监会发布了对万福生科的处罚决定书,就对此公司在2011年度报告以及2012半年度报告中的造假行为做出了处罚。本文拟通过对万福生科的造假事件探讨公司的内部控制存在问题以及提供相关的解决方案。

On April 30,2015,the China Association for the Advancement of the Year issued the 13th issue of the 2014 annual financial report audit report of listed companies.Among them,the 2014 financial statements of Wanfushengke,which was audited by Reanda Certified Public Accountants,were issued with emphasis.Unqualified audit report on the paragraph.In September 2013 of the previous year,the China Securities Regulatory Commission issued a decision on the punishment of Wanfushengke,and penalized the fraud in the 2011 annual report and the 2012 semi-annual report.This paper intends to explore the problems of the company's internal control and provide related solutions through the fraud incident of Wanfushengke.