中华经济圈上市公司审计报告比较研究

A Comparative Study on the Auditing Report for Listed Corporations in the Chinese Economic Ring

本文以中华经济圈上市公司审计报告为研究对象,分别就大陆、香港、台湾三个地区审计报告的内容与格式加以比较研究。两岸三地在审计观念、独立审计规范性质、审计责任和执业关注等多个方面的差别是形成大陆、香港和台湾地区上市公司审计报告差异的主要原因。因此,合理地借鉴港台地区审计报告体系先进的做法,全面改革和完善大陆审计报告体系和独立审计规范体系,将是我们积极迎接审计市场国际化的必要措施。

targeted on the auditing report for listed corporations in the Chinese economic ring, the paper makes a comparative study on the contents and form of auditing report in China's Mainland, Hong Kong and Taiwan. There are reasons for the differences existed in the auditing report,the paper says that we can use the experiences of auditing report in both Hong Kong and Taiwan, and to reform the auditing report system in China's Mainland.