上市公司审计意见类型影响因素实证研究

Demonstration Study of Factors Affecting Auditing Fee in China's Listed Companies——Take A-share Market in Shanghai and Shenzhen Stock Exchanges

以沪、深两市A股2004年年报和中国注册会计师协会发布的2004年《年报审计情况快报》为基础,采用实证方法研究了上市公司财务指标、上市年限长短、审计意见变更、事务所规模、事务所变更、是否ST、地域位置等因素与注册会计师出具的审计意见类型之间的关系。研究表明,当前影响我国上市公司审计意见类型的主要因素是反映上市公司偿债能力、盈利能力和盈余管理情况的财务指标。审计意见变更对审计意见类型有较大影响,但研究并未发现事务所规模、变更与审计意见类型之间具有显著的关系。

Based on the annual financial report of A - share market of 2004＇ Shenzhen and Shanghai Stock Exchanges and the annual auditing situation bulletin in 2004 issued by Chinese Institute certified public accountants, the paper made a study of financial index, length of listed years, change of auditing opinions, scale of CPA offices, ST or not, regions and relations among types of auditing suggestions issued by CPAs. Findings show that major factor affecting the types is the financial index, including debt repayment ability, payoff ability and surplus management. Change of audit opinion has great effect on its types but no obvious relations between the scale of offices and the types.