摘要
以创业板造假第一股万福生科为案例,分析了万福生科的财务舞弊手段和会计师事务所审计失败的原因,由此得到启示,以期防范上市公司财务造假和提高会计师事务所的审计质量。
Taking the first financial fraud GEM stock Wanfu Biotechnology as a case, the paper ana- lyzes the financial means of fraud and the causes of accounting firms audit failures, accordingly gets inspi- ration, in order to prevent listed companies＇ financial fraud and improve accounting firms audit quality.
出处
《宁波教育学院学报》
2014年第2期108-110,共3页
Journal of Ningbo Institute of Education
关键词
万福生科
财务舞弊
审计
Wanfu Biotechnology
financial fraud
reason
revelation
