- 期刊
Internal Control Failure Analysis of X Industries Co.
摘要
In October 2021, X Industries Co., Ltd. received a prior notice of administrative penalty and market prohibition from the SFC, and the company's financial statements for two consecutive years were issued with an unavailable audit report by an accounting firm. This article analyzes the main reason for the financial fraud of X Industries Co., Ltd. is the lack of internal control system, therefore, the article analyzes X Industries Co., Ltd. from the perspective of internal control and proposes practical suggestions and measures.
參考文獻
Sun Jianfen. The evolution of Company X's critical situation[J]. Manager,2021(07):50-53.
Du Yifan. A study on the motives and economic consequences of controlling shareholders' equity pledges in private enterprises[D]. Soochow University, 2020.
Asia-Pacific (Group) CPA Firm's Annual Audit Report on Company X for 2020.
Special Note by Asia Pacific (Group) CPA Firm on the Non-Standard Audit Opinion Report on the Audit of Company X's 2020 Financial Statements.