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摘要在当前我国市场机制、证券市场均亟待完善的情况下，会计师出具的审计意见类型成为判定上市公司是否诚信经营，且是否具有投资价值的重要标志。与审计意见类型相关的三方，即审计供应方、审计需求方和审计监管方也因此备受关注。研究非标准审计意见类型的影响因素，不仅有利于财务报告的外部使用者进行有用决策，并且对会计师事务所提升自身能力、监管机构制定相关准则等都具有重要意义。本文由审计意见类型三方和审计意见的理论分析入手，在理论知识基础上，本文以2009~2011年沪市A股所有上市公司为基础，进行实证研究。首先，进行描述性分析研究，得出初步结论；接着，进行相关性分析；最后，采用logistic模型进行回归分析。并由此得出审计费用越高、会计师事务所规模越小、公司第一大股东为国有股、独立董事在董事会中规模越大且经营业绩越好时，上市公司收到非标准审计意见的可能性越小的结论。64465
毕业论文关键词：审计意见 会计师事务所 治理结构 经营业绩
毕 业 论 文 外 文 摘 要
Title The influencing factors of the modified audit opinions
Abstract
As the current market mechanism and the stock market needs great improvement in China,the type of audit opinion issued by certified public accountants become an important symbol of the determination whether a listed company has an integrity management and whether the investment is valuable. Therefore,audit opinion type tripartite-- the supply-side, the demand-side and audit regulators are concerned.. The research of the influencing factors of the modified audit opinion is both useful for decision-making by external users of financial reporting and accounting firms to enhance their own ability, also, regulatory agencies to develop guidelines .This paper analyzes the theory of the type of audit opinion tripartite and the audit opinion,then,it has an empirical research with the data of 2009~ 2011 Shanghai A shares of all listed companies.First, descriptive analysis of preliminary conclusions; Then, correlation analysis; Finally, to analy with the use of the logistic model.And resualtig that the higher audit fees,the smaller accounting firms, the company's largest shareholder which is state-owned shares, the more independent directors on the Board and the better operating results will more likely lead to non-standard audit opinions.
Keywords:Audit opion;Certified Public Accountants;Governance structure; Results of operations
1绪论 1
1.1 研究背景及意义 1
1.2研究内容与方法 2
2审计意见的相关概述 2
2.1注册会计师审计的含义 2
2.2注册会计师审计意见的含义 2
2.3审计意见类型及出具条件 2
3非标准审计意见影响因素的理论分析 2
3.1审计供应方 2
3.2审计需求方 2
4非标准审计意见影响因素的实证研究 2
4.1研究假设 2
4.2样本选取及数据来源 2
4.3变量 2
4.4模型设计 2
4.5实证结果