年报审计

ST、PT类上市公司支付的年报审计费用相对较高。ST、PT类公司变更会计师事务所的现象相对较多。

The auditing fees paid by ST 、 PT companies are relatively higher , and the phenomenon of changing accounting firms among ST 、 PT companies is relatively common .

上市公司年报审计意见影响因素实证研究

An Empirical Study on the Determinants of the Audit Opinion of Listed Companies

年报审计市场及会计师事务所收费行为研究

A Research on Annual Report Auditing Market and the Pricing Behavior of Accounting Firms

上市公司年报审计费用率与审计意见的相关性研究

An Empirical Study at the Correlation between Audit Fee and Audit Opinion of Annual Report of Listed Companies

股票市场对2001年上市公司年报审计意见没有显著反应。

The capital markets have no obvious response to the annual reports of the auditor opinions at the year of 2001 .

上市公司年报审计市场的集中程度非常低，会计师事务所之间竞争非常激烈。

The centralization of the auditing market of publicly listed companies ' annual report is very low , and the competition among accounting firms is very fierce .

通过研究2001年、2002年我国证券市场A股年度财务报告审计费用、审计费用率得出：年报审计费用与资产规模显著正相关，审计费用率与资产规模显著负相关；

This paper discusses the audit fee and ratio of auditor fee to asset ( ROF ) from annual reports about the listed companies in Chian A-share market .

应考虑建立国有公司出资者监督代表的再监督制度和对财务监督人员的激励约束制度，推行国有公司年报审计的公开招标制。

It is suggested to establish a re-supervisory program representing owners of State assets and an incentive supervisory mechanism for accountants as well as the bidding system for audit of State firms ' annual accounting report .

运用多元回归分析方法对2004年中国证券市场A股120家上市公司的年报审计费用率进行了实证研究，得出以下结论：资产规模、流动比率和净资产收益率与审计费用率负相关；

This paper discusses the ratio of audit fee to asset size and related variables based on the 2004 ' annual reports about 120 listed companies in Chinese A-share market with the method of regression analysis .

本文运用回归分析技术对2002年我国证券市场A股年报审计费用率进行了实证研究。

Using method of regression analysis , this paper discusses the ratio of audit fee to asset size ( ROF ) and related variables ob - tained from 2002 annual reports about listed companies in Chinese A-share market .

本文研究得出如下结论：（1）制造业行业上市公司的财务风险与年报审计收费正相关，说明风险导向审计模式对审计定价产生一定影响。

The main conclusions of this paper are as follows : ( 1 ) there is a positive relation between financial risk of listed companies and audit fee . which means risk-oriented audit model has a certain impact on audit pricing .

通过对254家上市公司的独立董事比例与年报审计费用进行实证分析，发现：独立董事比例与审计费用显著正相关.说明独立董事对于提高会计信息质量具有一定作用，独立董事制度已经开始发挥功效。

The result of testing 254 China listed firms showed that CEO duality has no significant relation with audit fees , but the proportion of independent director has positive relation with audits , which show independent director had positive effect on the quality of accounting information .

研究发现，上市公司收到的非标准无保留审计意见与年报审计费用率正相关，这说明，审计市场存在注册会计师满足客户意愿、出具比较宽松的审计意见的审计变通行为；

It finds that the non-standard unqualified opinion is significant positive correlated to ROF , this is illustrated that auditor on audit marketplace has a behavior of audit opinion modification which auditor subscribes the comparatively looser audit opinion for the sake of the desire that meets client .

进入21世纪以来，全球资本市场的风险波动愈演愈烈，国内外时常发生上市公司财务丑闻事件，探究这些案件发生的原因，都反映出一个共同的问题：上市企业财务年报审计质量不过关。

Since twenty-first Century , the risk of fluctuations in the global capital market intensified , Domestic and foreign often occur listing Corporation financial scandal , explore the reasons for these cases , all reflect a common problem : listed companies financial report audit quality is not good .

这样，它们的中国成员所就能完成对2013年年报的审计。

That would allow them to complete the 2013 audits .

不过，这些中国成员所可以在11月1日及时回归，对2014年的年报进行审计。

But the firms could return November 1 in time to do the 2014 audits .

我国上市公司年报、审计报告、内部控制自我评价报告中对于内部控制信息的披露情况良好，但仍存在充分性不足的现象。

There is still a lack of sufficiency in the companies ' annual reports , audit reports and internal control self-evaluation reports .

我国于2003年年度修订审计报告准则，它对年报中审计报告意见段的表述从三要求变成二要求，一贯性要求已不需单独表述。

As China 's specific independent auditing standard No. 7-audit report was revised on 14 April , 2003 , three aspects specified in the opinion paragraph of audit report were changed into two , and the consistency was not obliged to specify individually any longer .

评国有企业年报注册会计师审计制度

Comments on the CPA Audit System of State-owned Enterprises

上市公司年报非标准审计意见与行业差异分析&基于2000~2003行业样本的实证研究

Analyses on Modified Audit Opinions and Industry Difference of Listed Companies ' Annual Reports & Empirical Research Based on Industry Samples from 2000 to 2003