基于“信息含量观”的CPA审计报告传导及其形成机理研究

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摘要我国注册会计师（CPA）审计报告分标准审计意见和非标准审计意见报告两种类型。从理论上讲，不同审计意见具有不同的“信息含量”，即：经CPA审计过的财务报告更具有信息，可以增强或降低使用者和决策者信心，减少相关利益需求者决策失误。

作者代娟

机构地区武汉大学经济与管理学院

出处《财会通讯（上）》北大核心 2012年第3期123-124,共2页 Communication of Finance and Accounting

基金湖北省荆门市审计局科研课题阶段性研究成果

关键词 CPA审计信息含量审计报告形成机理非标准审计意见传导注册会计师财务报告

参考文献5

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财会通讯（上）

2012年第3期

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