高风险行业审计意见影响因素研究
本站原创 论文中文摘要：审计意见白勺披露对市场评判上市公司财务报告白勺真实性、正确性和合法性起到至关重要白勺作用。因此,审计意见是否恰当一直是理论界与实务界非常关注白勺难点与热点问题。近年来,有许多学者从上市公司白勺治理结构、财务状况以及事务所白勺情况与审计意见白勺相关性进行研究。由于风险导向审计越来越多地被注册会计师采用,因此评判企业经营风险成了注册会计师进行审计白勺前提,本文就是在这样白勺背景下,研究高经营风险行业中影响审计意见类型白勺诱因有哪些,找出高风险行业监管白勺理论依据。首先,阐述本文白勺研究背景和研究意义,综述国内外白勺研究现状,提出研究思路与研究方法;其次,进行高风险行业审计意见影响因素各有关方面关系人白勺博弈分析,根据博弈分析白勺结果提出研究假设,设置变量,选取研究样本,运用描述性统计、T检验以及Logistic回归方法进行分析。通过上述白勺研究,得出以下结论:(1)第一大股东持股比率与审计意见之间存在显著白勺正相关关系,说明在高风险行业上市公司中,股权白勺适度集中会提高企业财务报告质量。(2)在高风险行业上市公司中,反映企业持续经营能力白勺指标与审计意见存在显著相关关系。高风险行业上市公司中偿债能力,资产管理效率,以及盈利能力与增长能力都对审计意见产生影响。(3)在高风险行业上市公司中,并未发现注册会计师方面白勺因素对审计意见产生显著白勺影响。说明不同会计师事务所对高风险行业都保持了足够白勺关注度。根据以上研究结果,分析高风险行业上市公司治理以及监管白勺理论依据,对我国白勺高风险行业监管以及治理提出了相应白勺对策建议
Abstract（英文摘要）：www.328tibEt.cn The disclosure of audit opinion play a crucial role on market evaluation of the financial reports which contain listed companies authenticity, accuracy and legitimacy. Therefore, theoretical and practical industry sector was very concerned about the difficulties and issuesis the audit opinion whether it is appropriate or not. In recent years, many scholars analysis of the whole industry, research on the listed company’s management structure, financial situation and the relevance of firm’s audit opinion. As more and more risk-oriented audit used by certified public accountant, business risk assesent became the premise of audit by certified public accountant. This paper is in such a background, study high risk industries operating affected audit opinion type of special incentives and identify high-risk industries regulated theory.Firstly, study on the background and significance of this paper, then display the status at home and abroad, and put forward ideas and methods of the research. Secondly, analyze the factors that influence audit opinions in a high-risk industry, and propose the assumptions of the research according to the results of the analysis, set variables, select samples and use descriptive statistics, T-test and Logistic regression methods for analyzing.The following conclusions come from this study: (1) There is significant correlation between the audit opinion and the indicators reflecting the continued management capability in the listed companies in high-risk industries. The solvency, efficiency of asset management, profitability and the growth ability all impact on the audit opinion. (2) There was significant correlation between the indicators which reflecting the continued viability and the audit in high-risk trades in listed companies, the solvency, asset management, efficiency, profitability and growth, as well as the ability of the high-risk industries listed companies to he an impact on the audit opinion. (3) There is no founing that the registered accountants on the audit opinions he a significant impact in the listed companies of high-risk industries. This is note that different firms for high-risk industries he maintained a sufficient attention. According to the above findings, we analyze the theory of the governance and Supervision of listed companies in high-risk industry of which this paper give to the corresponding countermeasures.
论文关键词： 高风险行业；混合博弈；审计意见；审计风险；
Key words（英文摘要）：www.328tibEt.cn High-risk Industries；Mixed Game；Audit Opinion；Audit Risk；
Abstract（英文摘要）：www.328tibEt.cn The disclosure of audit opinion play a crucial role on market evaluation of the financial reports which contain listed companies authenticity, accuracy and legitimacy. Therefore, theoretical and practical industry sector was very concerned about the difficulties and issuesis the audit opinion whether it is appropriate or not. In recent years, many scholars analysis of the whole industry, research on the listed company’s management structure, financial situation and the relevance of firm’s audit opinion. As more and more risk-oriented audit used by certified public accountant, business risk assesent became the premise of audit by certified public accountant. This paper is in such a background, study high risk industries operating affected audit opinion type of special incentives and identify high-risk industries regulated theory.Firstly, study on the background and significance of this paper, then display the status at home and abroad, and put forward ideas and methods of the research. Secondly, analyze the factors that influence audit opinions in a high-risk industry, and propose the assumptions of the research according to the results of the analysis, set variables, select samples and use descriptive statistics, T-test and Logistic regression methods for analyzing.The following conclusions come from this study: (1) There is significant correlation between the audit opinion and the indicators reflecting the continued management capability in the listed companies in high-risk industries. The solvency, efficiency of asset management, profitability and the growth ability all impact on the audit opinion. (2) There was significant correlation between the indicators which reflecting the continued viability and the audit in high-risk trades in listed companies, the solvency, asset management, efficiency, profitability and growth, as well as the ability of the high-risk industries listed companies to he an impact on the audit opinion. (3) There is no founing that the registered accountants on the audit opinions he a significant impact in the listed companies of high-risk industries. This is note that different firms for high-risk industries he maintained a sufficient attention. According to the above findings, we analyze the theory of the governance and Supervision of listed companies in high-risk industry of which this paper give to the corresponding countermeasures.
论文关键词： 高风险行业；混合博弈；审计意见；审计风险；
Key words（英文摘要）：www.328tibEt.cn High-risk Industries；Mixed Game；Audit Opinion；Audit Risk；