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湖南开元会计师事务所及其注册会计师杨迪航、戴性哲、甘维希和王卫华:中国证券监督管理委员会对湖南开元会计师事务所(原湖南会计师事务所,1998年11月改制为湖南开元事务所,以下简称“开元事务所”)违反证券法规的行为进行了调查。一、违规事实经查,开元事务所在对湖南省张家界旅游开发股份有限公司1996—1998年年度财务报告进行审计时,未勤勉尽责,没有审验出该公司1996年、1997年分别虚增收入
Hunan New Century Certified Public Accountants Co., Ltd. and its certified public accountants Yang Di Hang, Dai Zhe Zhe, Gan Weixi and Wang Weihua: China Securities Regulatory Commission of Hunan New Century Certified Public Accountants Co., Ltd. (former Hunan Certified Public Accountants, restructured in November 1998 as Hunan New Century Office, hereinafter referred to as “ New Century Office ”) in violation of securities laws and regulations were investigated. First, the violation of facts After investigation, Kaiyuan Affairs Office of Hunan Province Zhangjiajie Tourism Development Co., Ltd. 1996-1998 annual audit of the financial report, did not diligence, did not examine the company in 1996 and 1997 respectively inflated revenue