保留意见审计报告

上市公司非标准无保留意见审计报告成因探寻我国上市公司审计委员会与非标准审计意见相关性的研究

The Study on the Correlation between Audit Committee of Chinese Listed Corporation and Non-standard Auditing Opinion

公司年度财务报告已经信永中和会计师事务所审计并出具标准无保留意见的审计报告。

The Annual Report has been audited by ShineWing Certified Public Accountants , which has issued a standard and unqualified auditor 's report .

上市公司被出具了非标准无保留意见的审计报告后，其在第二年更倾向于更换会计事务所，为其出具清洁的审计报告。

If a listed company obtained a non-standard unqualified audit report , it is inclined to change the CPA firms in the second year to get a more satisfactory auditing report . 3 .

如果公司被出具了带强调事项段的无保留意见或保留意见的审计报告，应当披露审计报告正文、财务报表及带强调事项段的无保留意见或保留意见涉及事项的有关附注。

If the company is provided with an audit statement with clean opinion or reservation opinion , the text of the audit statement , the financial statement , and the notes related to the emphasized notes of clean opinion or reservation opinion shall be disclosed .