英国南海股份公司审计案例（Audit case of South China Sea stock company）.docVIP

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英国南海股份公司审计案例（Audit case of South China Sea stock company）.doc

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英国南海股份公司审计案例（Audit case of South China Sea stock company） Case study of classical audit (1) -- audit case of British South China Sea stock company Open 2012-02-26 20:21 (| classification: audit case finishing) South Sea Co opened a civil audit precedent South China Sea stock company audit case -- the first audit case of listed company in the world About 200 years ago, Britain established the South China Sea Limited by Share Ltd. Due to mismanagement, so the company benefit has not been ideal. In order to make the stock reach the expected price, the director of the company spread the stock price in a straight line by spreading rumors and other methods. When it was discovered that the British Parliament hired a understand accounting, audit the companys books, and then investigated the main person in charge of the company. Thus, this person also created a world of Certified Public Accountants industry precedent. I. The Rise and fall of British South Sea Company In the early eighteenth Century, with the expansion of the British Empire, overseas trade was greatly developed. The British government listened to the advice of a banker who issued a winning bond and raised the proceeds of a bond issue. In 1710, the company founded the South China Sea holding company, which engaged in lucrative colonial trade. South Sea Co after nearly 10 years of mediocre keep going by painstaking effort. In 1719, the British government allowed 70% of the total amount of winning bonds, or about 10 million pounds, to be traded with South Sea Co stock. By the end of this year, on the one hand, when the British government to remove the colonial trade barriers, on the other hand, the directors of the company began to spread all kinds of so-called company news, South Sea Co at the end of the year there will be a lot of profit can be realized, and the joke is expected, on Christmas Day 1720, companies may have to pay a dividend on the dollar 60%. The announcement, coupled with public expectations of