财务报表异常特征、审计师疑虑与信息使用者保护——基于我国资本市场的经验挖掘

Exceptional Characteristics of Financial Reports,Auditor's Hesitation,and Protection of Information-users——Data Mining Based on the Capital Market

随着资本市场的发展,审计意见越来越成为投资者、债权人和其他利益相关者进行决策的重要依据。然而资本市场上诸多虚假财务报表的出现,不禁令信息使用者对审计质量产生了怀疑。本文使用关联规则分析方法对我国资本市场上9个行业进行了研究,归纳出2003—2005年间被出具非标准审计意见的上市公司财务报表具有的业绩不实、实质与形式不符和资金去向不明等容易引发审计师初步疑虑的异常特征,同时发现具备这些异常特征但被出具了非标准审计意见的样本数仅占35%。

With the development of capital market, the audit opinion has become more and more important in the decision making progress of investor, creditor and other stakeholders. But with the continuous emergence of false financial reports in the capital market, the users of information have to suspect the quality of audit opinion. By the use of association analysis method, this paper inducts some exceptional characteristics of financial reports which have been issued a non-standard audit opinion of 9 industries from 2003 to 2005 in Chinese capital market. These characteristics, such as false achievement, difference of the form and the substance, the risk of going concern caused by indefinite uses of funds, may cause the auditor＇s hesitation at the beginning. But at the same time, only 35% of the samples which have the exceptional characteristics were issued non-standard audit opinion.