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四川华信(集团)会计师事务所及注册会计师陈更生、杨仕珍:中国证券监督管理委员会对四川华信(集团)会计师事务所及注册会计师陈更生、杨仕珍违反证券法规的行为进行了调查。一、违规行为四川华信(集团)会计师事务所在对原四川电器股份有限公司(以下简称川电公司)1998年度财务报告审计过程中,未勤勉尽责,未发现1998年川电公司下属非独立销售公司的销售费用203.05万元未按照1993年财政部颁布的《企业会计准则》第四条、第四十九条的规定,计入当期损益,造成川电公司
Sichuan Huaxin (Group) Certified Public Accountants and Certified Public Accountants Chen Gengsheng and Yang Shizhen: China Securities Regulatory Commission investigated the violation of securities laws and regulations by Sichuan Huaxin (Group) Certified Public Accountants and CPAs Chen Gengsheng and Yang Shizhen. I. Irregularities Sichuan Huaxin (Group) Certified Public Accountants did not diligently perform the audit on the original financial report of 1998 of Sichuan Electric Appliance Co., Ltd. (hereinafter referred to as Chuandian Company), and found that the subsidiary of Chuandian Company in 1998 was not independent The sales expenses of the sales company of RMB2,205,500 were not recorded into the profits and losses of the current period in accordance with Article 4 and Article 49 of the Accounting Standard for Business Enterprises promulgated by the Ministry of Finance in 1993. As a result,