March 16 (Reuters) - Chinese jewelry maker Fuqi International Inc (FUQI.O) said it has identified some accounting errors having an impact on its results for first three quarters of 2009, and forecast a fourth-quarter profit below Wall Street estimates.

Photo: www.fuqi.com.cn

Shares of the Shenzhen, China-based company fell 27 percent in post-market trade. They closed at $19 on Tuesday 16 March on Nasdaq.

On the basis of its latest estimate, the company sees an overstatement of the earnings per share for the nine months ended Sept. 30 of about 15 cents to 19 cents a share.

The company, which has been conducting the assessment in accordance with its Sarbanes-Oxley Act compliance procedures, said it sees fourth-quarter earnings between 24 cents to 28 cents per share.

Revenue for the quarter is expected in the range of $175 million to $180 million.

Analysts on average were expecting an earnings of 58 cents per share on revenue of $187.6 million, according to Thomson Reuters I/B/E/S. (Reporting by Shobhana Chadha in Bangalore; Editing by Maju Samuel)