Brief introduction to the author of the case of writing the working paper of financial statement audit

Yu Yanqi, male, born in February, 1962, zhuanghe city, Liaoning, MBA, professor, researcher-level senior accountant. He is currently the Deputy Secretary-General of Liaoning Institute of Certified Public Accountants. He is currently a member of the Professional Technology and Advisory Committee of China Institute of Certified Public Accountants, a member of the drafting group of auditing standards, a member of the drafting group of auditing standards guidelines, a member of the drafting group of guidelines for the preparation of financial statements auditing working papers of small audited units, a member of the consulting group of professional standards for certified public accountants, and a member of the internal governance expert advisory group of accounting firms; Director of Financial Cost Branch of Chinese Accounting Society; Professor of MPACC Education Center of Dongbei University of Finance and Economics, visiting professor of shenyang ligong university, part-time teacher of Beijing, Shanghai and Xiamen National Accounting Institute; Member of Liaoning Senior Accountant Appraisal Committee, Top Ten Outstanding Accountants in Liaoning Province, and Expert of Outstanding Accountant Appraisal Committee (2008). Independent directors of four listed companies: Liaoning Chengda, Ling Gang, Hongyang Energy and Liaoning Publishing Media. Financial expert of national science and technology plan of Ministry of Science and Technology. Former Deputy Secretary-General of China Association of Chief Financial Officers. 1997 was a member of the third to seventh independent auditing standards group of China Institute of Certified Public Accountants from 2004.