应计利润和非标准无保留审计意见的相关性实证研究

An Empirical Study on the Relationship between Accruals and Modified Auditing Opinion

公司应计利润对其财务报告被出具非标准无保留审计意见的可能性具有影响。对2003年上市公司的相关数据进行分析,研究表明:应计利润对审计意见类型并没有显著的影响,分析得出注册会计师已经对公司风险予以关注,对应计利润不再敏感的可能性;会计师事务所的变更可能会导致注册会计师审计独立性降低。

The company accruals have the impact on the possibility of being issued modified auditing opinion about its financial reports. The analysis on related data of the listed company in 2003 shows that accruals have no obvious influence on the kinds of auditing opinion. The reason may be the fact that the CPAs have paid enough attention to the risk of the firm so they will not be sensitive to the accruals which might have been manipulated. The change of accounting firm may imply that CPAs have lost their auditing independence.