审计意见

道德困境与审计意见购买

Ethical Dilemma and Opinion Shopping

审计意见购买因其潜在不利的经济后果成为理论界与实务界关注的焦点，近年来有关审计意见购买的实证研究取得了较为丰硕的成果。

Opinion shopping becomes the focus that the theory circle and the practice circle pay close attention to , for its potential unfavorable economic consequence .

Logistic回归分析得出，审计意见类型具有预测价值。

Furthermore , logistic regression shows that audit opinion type can be used to predict excess earning of stock price .

基于此假设，本文运用了二项logistic回归分析法，将选取好2006-2008年某定义下反映持续经营能力的各个指标与审计意见类型之间的关系通过函数的形式展示出来。

On this foundation , using the logistic regression analysis , we show the relationship between every index affecting going-concern ability and the types of audit opinion with function .

应用Logistic回归对审计意见的影响因素进行研究，结果显示：在差错发生当期，差错的利润影响数、上市公司的财务状况以及公司规模是注册会计师出具非标准审计意见的主要影响因素；

Then , the result of logistic regression showed that the effects of errors on profits , the business financial positions and the size of the clients were the main factors which led auditors to issue modified opinions .

第四章对两模型进行了实证分析，研究发现在Logistic模型中在三年模型中，每股净资产、资产周转率、基本每股收益、审计意见与公司是否被特别处理有比较密切的关系。

Chapter ⅳ the empirical analysis of two models , the study found in the Logistic model in three years , net assets per share , asset turnover , basic earnings per share , audit opinions is associated with the company to be ST .

受到影响的还包括中国高精密自动化集团有限公司，该公司股票现已停牌。此前，毕马威（KPMG）曾表示，由于未能获准查阅其关键文件，无法对该公司的财务报表形成审计意见。

These include China High Precision Automotive , which suspended its shares after KPMG said it could not form an opinion on its financial statements because it had not been given access to key papers .

真实性指标下设两个二级指标，一是注册会计师对财务报告审计意见类型（X21）；二是注册会计师对内部控制自我评估报告的鉴证意见（X22）。

The authenticity indicator under the two level two indexes , one is a registered accountant to financial report audit opinion type ( X21 ); two is a registered accountant internal control self assessment report on the verification opinions ( X22 ) .

审计意见是注册会计师完成审计工作的最终结果。

A major output of an audit is the audit opinion .

扭亏、审计师变更与审计意见购买

Turning Loss into Gain , Auditor Switching and Audit Opinions Shopping

基于持续经营考虑下非标准审计意见对中国证券市场的市场反应

A Research on the Market Information Reaction of Going-Concern Audit Opinions

上市公司审计意见类型影响因素的实证分析&基于沪深股市2003年A股年报资料的研究

The Empirical Analysis of the Factors Leading to the Audit Opinions

第三部分：审计意见影响因素分析。

The third part : factors which influence the audit opinions .

审计意见购买及其监管研究

An Empirical Study on the Opinion Shopping and Advice of Regulatory

被出具标准审计意见的上市公司误差较大。

Listed companies with standard audit opinion have much more errors .

上市公司审计意见类型的影响因素研究

Research on Factors Affecting Audit Opinion about the Listed Company

非标审计意见与恶意会计政策变更有一定的负相关关系。

Third , modified audit opinion has some negative correlations with BACs .

我国上市公司审计意见变通行为研究

Study on the Audit Opinion Modification of Chinese Listed Companies

持续经营不确定因素对审计意见影响的实证研究

Empirical Research of the Impact of Going Concern Uncertainties upon Audit Opinion

第五，不能很好地区分审计意见类型。

Fifthly , unable to well differentiate the categories of auditing suggestion .

上市公司年度报告及时性与审计意见

The Timeliness of Annual Reports of Listed Companies and the Audit Opinion

审计意见与银行借款关系的实证研究

The Empirical Study of the Relationship of Audit Opinion and Bank Loan

利用说明段变通审计意见的实证分析

Empirical Analysis on Audit Opinion Modification by Explanatory Paragraph

未预期盈利、非标准审计意见与年报披露的及时性&基于2000-2003年上市公司数据的实证研究

An Empirical Research Based on Listed Companies ' Data from 2000 to 2003

注册会计师对上市公司出具的审计意见分析

An Analysis of Auditor 's Report on Listed Firms

中国证券市场审计意见的决定因素

Decisive Factors of Audit Suggestions in Chinese Security Market

研究还发现各年度审计意见保持了很强的一致性。

My research also found CPAs shows very strong consistency in their opinions .

主要财务报表及审计意见书

The Key Financial Statements and the Auditor 's Report

重要性原则对审计意见的形成具有重要作用。

It is important to form the audit notions .

自愿性会计政策变更与非标审计意见的相关性研究&来自1998～2002年深沪上市公司的经验证据

Study of the Relationship between Accounting Policy Changes and the CPA 's Audit