上市公司非标准无保留意见审计报告成因探寻

To Search the Reasons of CPA'S Responsible Opinion with Explanation

非标准无保留意见审计报告是对标准无保留意见审计报告的补充和完善。注册会计师 对所审上市公司会计报告发表非标准无保留意见既有表层原因，又有深层原因；既有客观原因，又 有主观原因。探寻上市公司非标准无保留意见审计报告的成因，有助于唤起报告分析者和使用者 的注意，充分发挥审计报告的作用。

CPA's responsible opinion with explanation belongs to CPA'S special responsible opinion, There are a few of reasons that cause CPA'S responsible opinion with explanation for public company, including surface and inherent, objective and subjective ,To search the reasons of CAP'S responsible opinion with explanation may arise reader's notice,and makes of it play an important role in investors' decisions.