Accountant Says "No": An Analysis of Audit Opinions for Chinese Listed Companies: 1992-2000

Author: Chief Accountant's Office of China Securities Regulatory Commission, Shanghai Stock Exchange
Publisher:
Publishing Date: 2002-08-01
Features: The objective of writing this book is:
First, to serve as an important reference for daily supervision and case investigation by various regulatory authorities;
Second, to provide a key reference for relevant departments in establishing and improving disclosure standards, accounting standards, and the practice standards of certified public accountants;
Third, to serve as a good training textbook for higher education, continuing education for certified public accountants, and training for accounting regulators in the securities market, as well as for securities and fund professionals, as well as for secretaries of listed companies, financial directors, general managers, and chairmen;
Fourth, to serve as a practical reference for listed companies in preparing financial information and for accounting firms in performing audit services;
Fifth, to provide detailed foundational materials for researchers studying the Chinese securities market and related accounting and auditing issues.