审计职业判断、持续经营不确定性及其质量检验

Professional Judgment of Auditing,Going Concern Uncertainty and Determine the Quality Inspection

以2003—2005年被出具持续经营不确定性审计意见的沪、深两市A股上市公司为研究对象，根据注册会计师出具的审计报告中的重大疑虑事项判断上市公司的持续经营能力，研究持续经营不确定性程度高低与审计职业判断的相关性，在此基础上按照财务危机预警判别模型计算样本公司后续两年Z值的均值，并根据均值的中值作为判定上市公司持续经营不确定性程度高低的分界线，分析上市公司后续年间的实际经营情况对上市公司持续经营能力的影响，并以此验证审计职业判断的质量。研究结论表明：随着公司持续经营能力不确定性程度的提高，注册会计师越容易出具严厉程度高的审计意见；而且随着企业持续经营不确定性程度的提高，注册会计师判断审计意见类型时难度逐渐加大，审计职业判断质量逐渐降低。

This paper was issued in 2003 -2005 going concern audit opinion on the uncertainty of the Shanghai and Shenzhen A-share listed companies the two cities for the study. Certified public accountant in accordance with the audit report issued by the major concerns matters listed companies to determine the continued viability, continuing operations research degree of uncertainty with the audit to determine the relevance of vocational . On this basis, we have further in accordance with the analysis of the financial crisis early warning model of listed companies determine the follow-up two-year of the average Z value, and in accordance with the mean value of the listed company as a going concern to determine uncertainty the magnitude the problem of the demarcation line, follow-up analysis of listed companies operating in the actual inter-listed companies on the impact of the continued viability and to verify the audit to determine the quality of vocational. Conclusion of the study show that： With the continuing viability of the company increased uncertainty, institute of Certified Public Accountants issued by the severity of the easier high audit opinion, and continuing operations as a business improvement in the level of uncertainty, a certified public accountant to determine the type of audit opinion on the difficulty of gradually increasing professional to judge the quality of the audit coming down.