公司治理、财务重述与审计意见

Corporate Governance,Financial Statement Restatements and Audit Opinion

分析不同的公司治理特征对财务重述影响的差异性以及这种差异性影响审计意见出具的途径基础上,选取2009年我国沪深两市发生财务重述的A股上市公司以及2008年与之相对应的公司作为样本,构建Logistic模型分析财务重述对审计意见的影响。结果表明:在重述期,财务重述程度、重述项目与审计意见正相关,财务重述性质、重述方向与审计意见的关系不显著;在重述前期,差错程度与审计意见正相关,其余变量与审计意见的关系不显著。

This paper analyzes the basic characteristics of financial statement restatements companies and how the different financial statement restatements effect on audit opinion. Based on it, we chose the sample including the financial statement re- statements corporation of 2009 and the corresponding corporation of 2008, and build Logistic model for empirical re- search to analyze statement restatements effect on audit opinion. The results show that the extent of the restatement and the number of the restatement are significantly and positively related to audit opinion; the character of the restatement and the direction of the restatement are insignificant in the year of financial statement restatements. The results also re- veal that the extent of the restatement is significantly related to audit opinion; the rest factors are insignificant in the pre- vious year of financial statement restatements