非标准审计报告

第一章的主要内容是文献综述，对我国上市公司非标准审计报告的研究和上市公司违规行为的研究分别进行了归纳。

The chapter 1 is a summing-up of study in unstandard audit reports , as well as in illegal activities of listed company .

本文第二章主要从非标准审计报告的统计数据、总体特点和主要涉及事项三方面对我国2003年上市公司非标准审计报告进行了分析。

The chapter 2 is carried on the analysis to the unstandard audit reports of listed company in 2003 through the data , characteristics and the mainly involved items etc.

实证分析的结果与所预想的有所差距，但也得到了非标准审计报告意见的出具与会计舞弊的行为迹象有着显著性差异的结果。

As a result of the analysis is in the expected differences . With the result that the views of non-standard audit reports issued with the accounting fraud has a significant difference .

分析结果表明：2003年上市公司非标准审计报告的数量和比例较往年都有大幅下降，反映出了上市公司的经营质量有所改善、财务报告可信度有所上升、审计报告质量有所提高；

The analyze shows that the quantity and rate of unstandard audit reports in 2003 descend significantly comparing to the past , the quantity of listed company has been improved and the credibility of the finance reports have been risen .

回归结果接受了假设2和假设3，证明审计委员会设立后公司获得更加清洁的审计报告，审计师因出具非标准意见审计报告而被更换的可能性变小。

The return result has accepted the supposition 2 and the supposition 3 , after the audit committee sets up , the company obtains " cleanly " the report of audit , the possibility the company change the auditor because they writes up the non-standard opinion report become small .

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

此外，规模变更中的主导所并未一致地倾向非标准意见类型的审计报告；规模变更后主导所对盈余管理的控制迹象相对于非主导所而言并没有更强的倾向性。

In addition , the leading firms in scale change are inconsistent in non-standard opinion types of audit reports ; there is no stronger tendency indication of leading firms in earnings management controlling after scale change , relative to the non-leading .