上市公司审计意见类型影响因素实证研究——以2004年沪、深两市A股为例

Empirical Research on Influencing Factors of the Types of Auditors' Opinions for the Listed Companies:Take A-Stock between Shanghai and Shenzhen in 2004 as an Example

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 Reports in 2004 of A - stock between Shenzhen and Shanghai and Audit Situation Bulletins in 2004 that The Chinese Institute Certified Public Accountants issued, the author researches the relationships among the auditor opinions＇ types and other factors, for example, the financial indexes, years length, change of the auditors＇ opinions, the CPA firms＇scale, change of the CPA firms, listed companies whether were ST, zone, and so on. The research indicates that the major factors influencing the types of auditors＇ opinions are the financial indexes, i.e. debt repayment ability, the earning power, and the management of retained earnings. The change of auditors＇ opinions have greatly affected on the types of auditors＇ opinions, but studies discovered by no means the scale and change of the CPA firms influence the types of auditors＇ opinions.