持续经营审计意见的影响因素、信息含量和经济后果:研究述评

A Review of Studies on Influencing Factors,Information Content and Economic Consequences of Going Concern Opinions

持续经营审计意见能够反映公司经营状况和预测未来业绩,其在资本市场的重要作用得到理论界和学术界的广泛认可与关注。对国内外有关持续经营审计意见的相关研究进行回顾和评述:从审计师专业胜任能力、审计师独立性和审计环境多方面产生的影响因素,持续经营审计意见的信息含量及其经济后果三个方面,提炼现有文献的观点、研究不足以及未来研究的方向。可为我国学者提供关于持续经营审计意见的前沿研究资料和未来研究指引,也对监管机构、上市公司和注册会计师等具有重要启发意义。

Going concern opinions can reflect a company＇s operating conditions and predict its future performance.The importance of going concern opinions in capital market has been widely recognized in academic fields.Based on a review of the relevant research of going concern opinions both at home and abroad,this paper summarizes the major views and weaknesses of the existing literature and proposes some directions for future study from several perspectives,namely,the information content and the economic consequences of going concern opinions,and the influencing factors of auditor＇s professional competence,auditor independence and audit environment.It is believed that this paper has sketched the frontier of the current researches and the direction for future studies,and therefore is of significance to the regulators,listed companies,and CPAs.