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重庆华源会计师事务所:中国证监会对重庆会计师事务所(现已注销并改制组为重庆华源会计师事务所)、重庆华源会计师事务所虚假陈述问题进行了调查。一、违规事实重庆川仪公开披露的财务报告显示,1996年度利润总额为3,098.21万元;1997年度利润总额为—1,734.17万元;1998年度利润总额为—482.78万元。经查,由于重庆川仪少计亏损及多计盈利,1996年的利润总额实际为360.41万元,仅为
Chongqing Huayuan Certified Public Accountants: The CSRC conducted a survey on the misrepresentations of Chongqing Huayuan Certified Public Accountants Co., Ltd. (now Chongqing Huayuan Certified Public Accountants Co., Ltd.) and Chongqing Huayuan Certified Public Accountants Co., Ltd. (hereinafter referred to as Chongqing Huayuan Certified Public Accountants). First, the irregularities Chongqing Chuanji publicly disclosed financial reports show that in 1996 the total profit of 3,098.21 million; 1997 annual total profit of -1.73417 million yuan; 1998 annual total profit of-4.8278 million yuan. The investigation, due to Chongqing Sichuan meter loss and the total number of small profits, the total profit in 1996 was 3.6414 million yuan, only