上市公司年报非标准审计意见分析【34页】.docVIP

内容摘要 我国审计市场经过20年的发展，已日臻完善。作为会计信息鉴证人，注册会计师发表的审计意见日益受到社会公众的关注。审计意见是注册会计师对被审计单位财务报表是否按照适用的会计准则和法律法规的规定编制，是否在所有重大方面都公允地反映了被审计单位财务状况、经营成果和现金流量的客观公正的评价。审计意见的披露，尤其是非标准无保留审计意见的披露，对市场评判上市公司财务信息的真实性、公允性、合法性起到至关重要的作用。本文以2011年沪深两市上市公司A股的年报审计情况为经验证据，采取统计分析方法从总体分布、上市公司特征、相关事项、审计意见细分等多个角度，对非标准审计意见进行特征分析，通过趋势分析、比率分析和因素分析，初步总结出影响会计师事务所出具非标准无保留审计意见的主要因素，然后使用因子分析和回归分析的方法对这些因素和非标意见的相关性进行检验，最后得出审计意见类型与上期审计意见类型、ST公司、公司的盈利能力显著相关的结论。 关键字：非标意见；趋势分析；比率分析；因子分析；回归分析 Abstract The audit market in China has been increasingly improved in the past two decades. The public voice more and more concern over the audit opinions expressed by CPA as an attestor of accounting information, which mean objective and impartial reviews by an independent third party about whether the financial statements of the audited entity are prepared with applicable accounting principles and legal requirements and give a true and fair view, in all material respects, of financial positions, operating outcomes and cash flows. Disclosure of audit opinions, particularly non-unqualified ones, is of the utmost importance to the market evaluating the authenticity, fairness and validity of the financial information provided by listed companies. Based on the empirical evidence of the annual audit reports in 2011 of A-stock between Shanghai and Shenzhen and such statistical analytical methods as trend analysis, ratio analysis component analysis, this paper discusses the features of the non-unmodified opinions in terms of overall distribution, corporate characters, pertinent matters and non-standard audit opinion segmentation, etc. and makes a summary of major elements contributing to a modified report being issued by the firm, and then examines the correlation of those ones using factor analysis and regression analysis, and thus draws a conclusion that the type of the audit opinion is related significantly to previous audit opinion, ST identity and profitability of the company. Key words: Non-standard audit opinion; Trend an