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经济管理学院课程论文课程名称：论文题目：姓名：学号：成绩：任课教师评语：签名：年月日1.南通纵横国际案例背景前提 (2)2.南通国际案例发生的过程 (2)3.南通案例审计主体审计结果 (3)4.南通纵横国际案例结果 (3)5.南通案例审计启示 (4)6.该案例中反映的审计问题 (6)关于南通纵横国际案例的审计研究摘要：本文描述南通纵横国际审计案例中，南京纵横国际通过报表的粉饰，虚增收入等手段虚增利润。
深圳天健信德会计事务所和江苏天华会计事务所前后任两任审计主体均给出了拒绝意见。
本案例研究意义在于审计过程中对报表粉饰的识别，同时通过案例思考当今审计仍存在的问题。
关键词：报表粉饰审计独立性前后任审计主体1.南通纵横国际案例背景前提本案例出现在1998至2001年之间，当时由于历史原因，我国的机床行业陷入困境，直到1999年下半年，政府的积极政策下，机床行业产销一直下滑的局面遏制住了。
从1992的10%增长到2003的32.5%。
机床行业得到极大的改善。
在此背景下，南通国际纵横有限公司的前身南通机床厂成立。
1988年12月26日，经南通市人民政府批准，改组并更名为南通机床股份有限公司（集团）。
1994年4月，公司再次向社会发行人民币普通股股票2,000万股。
同年5月20日,公司股票在上海证券交易所上市。
公司上市后，收益并不理想。
1996年度、1997年度和1998年度1-5月份的主营业务连续亏损，公司董事会向上交所申请对公司股票交易实行特别处理，并获批准。
1998年6月5日起，公司股票挂牌简称由“南通机床”改为“ST通机”。
2.南通国际案例发生的过程1998年7月，公司发生重大股权转让。
江苏技术进出口公司和南通市国资局分别成为第一大股东和第二大股东,公司进行资产重组。
同年的主营业务扭亏为盈，每股盈利为0.27元，比1997年度增长34倍。
1999年6月7日，上交所撤销对南通国际纵横公司股票交易的“特别处理”，股票挂牌简称由“ST通机”改为“南通机床”。
TRANSLINK SHIPPING,INC.SHENZHEN PORTThis PPT covers below content:•1, About Shenzhen Port•2, Booking & Notes•3, Trucking & Notes•4, Customs Clearance & notes•5, Feeder connect to Shenzhen Port •***BASED ON GENERAL PURPOSE/DRY CONTAINER***1,About Shenzhen Port:•Shenzhen port consists East and West harbor district. •East harbor district (named by Yantian port):–Under Custody of Dapeng Customs office–Yantian International Container Terminal (YICT)–Yantian West Terminal•West harbor district:–Under Custody of Shekou Customs office–Shekou Port•International Container Terminal (SCT)•China Merchants Port (SKP)–Chiwan Port•Chiwan International Container Terminal (CCT)•Mawan Container Terminal (MCT)–Dachan Bay Terminal OneChart of Shenzhen Port:SHENZHEN SZX Customs （5300）WESTShekouCustomsShekouShekou Intl ContainerTerminalChina Merchants PortChiwanChiwan IntlContainer TerminalMawanContainer TerminalDaChan BayT1EASTDapengCustomsYantian IntlContainer TerminalYantian West TerminalYantian Port (YICT) Service:•Website:•Web platform:•Service hotline:+86755-2518-0000–Typhoon,Customs examination,Container status…•Over 90 sailings a week,US(30) & Europe(31). •Shuttle service:–connect HongKong and Yantian•Feeder service:–Shantou,Huizhou,Zhongshan,Xiaolan,Beijiao•Rail service(Regular):Choqing,Chengdu,Hu’nan,Shaoguan •Rail service(Irregular): Kunming,NanchangAn Amazing YICT:•Oct. 05,1993,–Hutchison Ports Yantian Limited (HPY) and Shenzhen Dongpeng Industry Company Limited (now Yantian Port Group or YPG) signed the joint venture contract that established YICT.•Sep.12,1999,–YICT successfully handled 6,443.75 TEU in 27 hours with "Sine Maersk", setting a new record for a mainland Chinese port.•Aug.21,2000,–While unloading Maersk Sealand's vessel "Clifford", YICT passed the five million TEU mark since commencing operations in 1994.•May 24,2002,–YICT handled its 10 millionth container since the commencement of the terminal. The record was achieved when YICT was servicing the "COSCO Qingdao".•Dec. 28,2007,–YICT's annual container throughput exceeded 10 million TEU.•Jan.08,2013,–YICT handled its 100 millionth TEU, a record it achieved in a mere 18.5 years.•Aug.15,2013,–YICT's gatehouse handled 25,843 containers, setting a new record for daily gate moves.Annual1994 1998 2003 2007 2011 2012 ThroughputUnit:1,000TEU 13 1,038 5,258 10,016 10,264 10,667Shekou Port (SCT) Serivce:•Founded in 1989,Annual throughput recorded over 1 million TEU in 2003.•/•/portal/page/portal/PG_Iport •Over 90 Sailings a week–Major in US,Europe,Asia,Australia & Middle East. •Feeder service:–West PRD,West Guangdong,Guangxi,Fujian•Rail service:Hu’nan,Shaoguan,Kunming,Nanchang Annual Throughput 2011 2012 2013Unit:1,000 TEU 4,077 4,516 4,279Chiwan Port(CCT) Service:•Founded in 1990, Annual throughput recorded over 5 million TEU in 2006.•/•/Portal/Ship/Index.aspx•Over 40 sailings a week–Major in America,Europe,Mediterranean,Asia. •Feeder service:West PRD,WestGuangdong,Guangxi,Fujian,Hainan.Dachan Bay Terminal 1 Service:•Founded in 2005,operated in 2008.Annual throughput of 2013 touched 1 million TEU(1,004,456 TEU).•/main/services/custservices/•http://121.15.169.114/cntrDtl.do?method=contaDetail •Feeder service:–HongKong,West PRD,West Guangdong,Guangxi,Fujian. •Operating 13 sailings a week.–US service by NYK,OOCL,PIL,ZIM.Service US EuropeSouth America AsiaSailings per week 3 3 6 1China Merchants port & Mawan port:•China Merchants Port(SKP):–Domestic service,service from/to Yangtze River Delta,Pearl River Delta.–Capable to handle over 1 million TEU a year.•Mawan Port (MCT):–Main business:steel, iron ore, grain, timber, bulk cement,granite and container.–Current annual throughput is around 600,000TEU.2,BOOKING & NOTES:2.1,BOOKING:•FCL: Accept booking without an accurate commodityname,Quantity,Weight and Measurement;•LCL:Booking with Commodity,Quantity,Measurement,Weight and Shipping marks;•Most carriers accept bullet/commodity amendment when TSI submit S hipping I nforamtion;•Indicate POD and final destination while book to IPI/RIPI;•Indicate it if you need a container with inspection of cargo-worthiness,(foodstuff nos);•Name the port or Terminal clearly when you ship from West Pearl River Delta.2.2,NOTES:•Local charges (FCL-North America Trade): –ORC(OTHC):$167/309/392 per 20’/40’/45’–AMS/ACI:$30 per B/L–Documentation:$75 per B/L–ISPS:$12 per container–SEAL:$8.33 per container–Telex Release:$75 per B/L (Shipper wants to pay less)•Local charges (LCL-North America Trade): –CFS(OTHC):$6.67 Per W/M–AMS/ACI:$30 per B/L–Documentation:$75 per B/L–Telex Release:$75 per B/L (Shipper wants to pay less)3,Trucking & Notes:3.1,Trucking Flow–TSI:•Send “Shipping Order/Booking Confirmation” & “Trucking instruction” to local trucker;•Trucking order indicates Pick-up-address ,Appointed date and time, Contact people, Phone#, PO#, Gross weight, Where shipper clears the shipment;–Local Trucker:•Exchange an EIR at carrier’s office nearby the terminal;• E.R.I. is the sole paper to get an empty container from terminal;•Pick up the empty container and show up at loading place per requested.–24 hours On line EIR,provided by MSK,EMC,MOL,CMA,ANL…•Local trucker need to register its name in an individual carrier. Trucker deposits someE.R.I. fee and gets he can print out E.R.I. from the web.–Carriers usually offer 3 days free use of the container & 7 days free demurrage from container gate in till departure day.3.2,How to appoint trucking properly:–A, Provide Shipping order earlier for trucker to get EIR ready.•Pay attention to Saturday,Sunday and public holidays.–B, Provide real gross weight in case trucker sends a weak tractor.–C, Indicate how you like the 20’ be loaded on the chassis.–D, Any requirement like Fumigating, inspection of cargo-worthiness…–E, Gate in time before or after a specific date/time (e.g. April 14).3.3, Trucking charges:–Trucking fee for 40’/45’ is $35 higher than it for 20’;–Trucking fee for 2x20’ is about 20’-Trucking times 1.50.–Trucking-Zhuan’guan is $35 higher than Trucking-Qingguan.–Pick up empty container at non-loading port terminal:$50 per container.–Pick up empty earlier to meet SI cut off:$50 per container.–Live free waiting time:2~4 hours.–Extra waiting for half day: $100~150 per truck.–Extra waiting for a whole day:$200~250 per truck.–Order cancellation after empty container picked-up:•The consigner need to pay 80% * Trucking fee•The consigner need to pay container rental & terminal lifting charge.4,Customs Clearance & Notes:4.1, How to Proceed:–Example on basis of FCL Export from YICT.–Exporter provides below papers:•E-Certificate of Foreign Exchange (外汇核销单)•Authorized Letter (报关委托书)•Sales Confirmation•Commercial Invoice•Packing List•Export Permit or License if need–The broker declares the shipment at Dapeng Customs office.–Customs Clearance Division releases this shipment or pass it Cargo inspection Division for exam.–After Cargo exam, the Customs releases it or asks for further explanation.–YICT gets E-Released Voucher and set it into the loading plan.4.2, Customs Clearance Charges - FCL:–Customs Clearance: $50.00 per entry (under 5 items);–Will charge $17/container if there’re more than two container in the same entry;–Will charge extra fee at $17/5 items when there’re over 5 items in the same entry;–Export Permit/License assistance:Negotiated–Cargo Inspection Fee:•X-Ray Scanning: $80/20’; $97/40’/45’•Manual Inspection:$80/20’; $97/40’/45’•X-Ray Scanning + Manual Inspection:$125/20’; $142/40’/45’4.3, Customs Clearance Charges – LCL:–Customs Clearance: $55.00~65.00 per entry (under 5 items);–Five or less items in one Entry only;–Provide another set of export paper for every 5 items and pay another Customs Clearance fee.–Export Permit/License assistance: Negotiated–Cargo Inspection Fee: Depends on volume.–We can send small loose shipment by courier service (@$0.20/KG) from Shenzhen to Hong Kong to avoid Customs Permit or License.–Export Document:•FCL + Authorized letter of In & Out (进出仓委托书).4.4, E-Certificate of Foreign Exchange:Customs Office OfficeCode GOVERNING AREASea PortGuangzhou 5100 Part of Guangzhou,Foshan,Zhaoqing,Shaoguan,Qingyuan,Yunfu,Heyuan Nansha New Port Huangpu 5200 Part of Guangzhou City,Dongguan City Huangpu,Guangzhou Shenzhen 5300 Shenzhen City and Huizhou Chity Yantian,Shekou Gongbei 5700 Zhuhai City and Zhongshan City Zhongshan,Xiaolan Shantou 6000 Shantou,Meizhou,Shanwei,Chaozhou,Jieyang Shantou Zhanjiang 6700 Zhanjiang City and Maoming City Zhangjiang Jiangmen 6800 Jiangmen City and Yangjiang City Jiangmen5,Feeder Connect to Shenzhen Port:•Book a proper feeder/Sailing and make sure the container meet mother vessel/voyage cut off.•Pay attention to the random schedule during Chinese long holidays.•Hong Kong Labor Strike Factors.•Typhoon and rainstorm may affect the feeder schedule.•Different SI cut off date from mother vessel/voyage.•*** Prepared by Shenzhen Office ***March 28,2014。
