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某上市公司TF股份有限公司(以下简称TF股份或公司)发布2014年年报的同时,发布了《关于重大会计差错更正的公告》,对13项前期重大会计差错进行了更正,并追溯调整了以前年度财务报表。2014年年报审计中,TF股份自1996年上市以来首次更换了审计机构,如此大面积的重大会计差错更正引起了媒体对公司及以前年度审计机构的质疑与关注。对此,作者将其作为典型案例进行了深入研究,对其中反映出的问题进行了认真思考,提出了有关建议。
At the same time that a listed company, TF Co., Ltd. (hereinafter referred to as TF Share or Company) released its 2014 annual report, the Notice on Correcting Major Accounting Errors was released and 13 major previous major accounting errors were corrected and retrospectively adjusted Annual financial statements. In the 2014 annual report audit, the shares of TF were changed for the first time since its listing in 1996, and the correction of major accounting errors in this area caused the media to question and concern the Company and the auditors of previous years. In this regard, the author conducted an in-depth study as a typical case, seriously reflected on the issues reflected therein, and put forward relevant suggestions.