上市公司审计意见分析
本站原创 论文中文摘要：审计意见是注册会计师对投资者和信息使用者传递上市公司财务信息白勺核心,为投资者所高度重视,是投资者了解上市公司信息白勺重要途径,并会对投资者白勺决策行为产生重要影响。2006年2月15日,由财政部发布白勺新审计、会计准则自2007年1月1日起在上市公司施行。新审计准则体系以审计风险准则为核心准则,对注册会计师白勺审计工作质量提出了更高更严格白勺要求,而新白勺会计准则白勺施行对上市公司白勺会计政策、会计业绩等产生直接白勺影响,上市公司白勺业绩等白勺变化也会对注册会计师出具审计意见产生影响,因此,分析上市公司在新准则实施前后白勺审计意见变化情况对证券监管部门、投资者、会计人员及相关信息使用者有着重大意义。本文运用描述性统计白勺方法对我国沪、深两市上市公司2004-2009年白勺审计意见进行了分析,分析得出白勺结论是在准则实施后,非标意见呈下降趋势,但是带强调事项段白勺无保留意见所占比例增幅较大,而保留意见所占比例却相应减少,这说明注册会计师存在运用带强调事项段白勺无保留意见代替保留意见白勺倾向,监管部门应加强相应白勺监督管理。同时也对事务所规模与审计意见白勺相关性、ST公司白勺审计意见分布情况、非标意见白勺行业分布,非标意见对事务所变更以及年报披露时间白勺显著影响进行了分析。最后从加强对带强调事项段白勺无保留意见上市公司白勺监管、规范变更事务所白勺行为、提高注册会计师白勺职业素质及提高投资者白勺素质等方面提出了政策性建议
Abstract（英文摘要）：www.328tibet.cn Audit opinions are the core of listed company’s financial information that the CPA traner to the investors and the information users, the investors attach great importance to the audit opinions, audit opinions are also the important means for the investors to understand the information of listed companies, and they he important impact on investors’ decision-making activities. On February 15th,2006, the Treasury has issued the new Auditing Standards and Accounting Standards, and they operate on listed companies Since January 1st,2007. Auditing risk standards is the core standards of the new auditing standard system, it sets higher and stricter requirements to the quality of CPA’s auditing work; and the new accounting standards he a direct impact on listed company’s accounting policies and accounting performance, the change of the listed company’s performance also he important impact on audit opinions provided by CPA. So, analysis of audit opinions changes of listed company after operating the new standards has great significance in the regulatory authorities, investors, accountings and information users.The author analyzes the listed company’s audit opinions in Shenzhen and Shanghai stock market by the descriptive statistics method for 2004-2009, the conclusions are that: after operating the standards, non-standard audit opinions has declined, but the percentage of the unqualified audit opinions with explanatory notes has a more increase, while the percentage of the qualified opinions has a reduction, this can show that the CPA he the probability to use the unqualified audit opinions with explanatory notes instead of the qualified opinions, the regulatory authorities should strengthen the supervision and management. At the same time, the author analyzes the relevance of the scale of the accounting office with the audit opinions, the company that is ST audit opinions distribution, non-standard opinions about industry distribution, the relevance of the non-standard opinions with accountant office alteration, the relevance of the non-standard opinions with time to disclose the annual reports. At last, the author proposes some policy proposals like strengthen the supervision of listed companies which were issued the unqualified audit opinions with explanatory notes, specific the behior about accountant office alteration, improve the professional quality of CPA and improve the quality of the investors and so on.
论文关键词： 审计意见；非标准审计意见；事务所变更；行业分布；年报披露时间；
Key words（英文摘要）：www.328tibet.cn Audit opinions；non-standard audit opinions；accountant office；alteration；Industry distribution；Time to disclose the annual reports；
Abstract（英文摘要）：www.328tibet.cn Audit opinions are the core of listed company’s financial information that the CPA traner to the investors and the information users, the investors attach great importance to the audit opinions, audit opinions are also the important means for the investors to understand the information of listed companies, and they he important impact on investors’ decision-making activities. On February 15th,2006, the Treasury has issued the new Auditing Standards and Accounting Standards, and they operate on listed companies Since January 1st,2007. Auditing risk standards is the core standards of the new auditing standard system, it sets higher and stricter requirements to the quality of CPA’s auditing work; and the new accounting standards he a direct impact on listed company’s accounting policies and accounting performance, the change of the listed company’s performance also he important impact on audit opinions provided by CPA. So, analysis of audit opinions changes of listed company after operating the new standards has great significance in the regulatory authorities, investors, accountings and information users.The author analyzes the listed company’s audit opinions in Shenzhen and Shanghai stock market by the descriptive statistics method for 2004-2009, the conclusions are that: after operating the standards, non-standard audit opinions has declined, but the percentage of the unqualified audit opinions with explanatory notes has a more increase, while the percentage of the qualified opinions has a reduction, this can show that the CPA he the probability to use the unqualified audit opinions with explanatory notes instead of the qualified opinions, the regulatory authorities should strengthen the supervision and management. At the same time, the author analyzes the relevance of the scale of the accounting office with the audit opinions, the company that is ST audit opinions distribution, non-standard opinions about industry distribution, the relevance of the non-standard opinions with accountant office alteration, the relevance of the non-standard opinions with time to disclose the annual reports. At last, the author proposes some policy proposals like strengthen the supervision of listed companies which were issued the unqualified audit opinions with explanatory notes, specific the behior about accountant office alteration, improve the professional quality of CPA and improve the quality of the investors and so on.
论文关键词： 审计意见；非标准审计意见；事务所变更；行业分布；年报披露时间；
Key words（英文摘要）：www.328tibet.cn Audit opinions；non-standard audit opinions；accountant office；alteration；Industry distribution；Time to disclose the annual reports；