摘要
基于审计意见决策视角,以2016—2018年沪市主板A股非金融类上市公司为样本,实证研究审计师对企业财务能力的信息识别及其特征。研究发现,审计师能够较为有效地识别企业财务能力,并更加关注企业“当前的”、“整体的”和“现实的”财务能力。
Based on the perspective of audit opinion decision-making,taking A-share non-financial listed companies on the main board of Shanghai Stock Exchange in 2016~2018 as a sample,this paper empirically studies the auditor’s information identification and characteristics of corporate financial ability.It is found that auditors can effectively identify the financial ability of enterprises,and pay more attention to the“current”,“overall”and“realistic”financial ability of enterprises.
作者
刘慧
LIU Hui(School of Accounting,Anhui Wenda University of Information Engineering,Hefei 231201,Anhui,China)
出处
《安徽工业大学学报（社会科学版）》
2020年第1期25-27,共3页
Journal of Anhui University of Technology：Social Sciences
基金
安徽文达信息工程学院科研重点项目:非标准审计意见对企业未来经营绩效的预示(XSK2017A05)
安徽省质量工程项目:会计学教学团队(2017jxtd132)。
关键词
财务能力
信息识别
审计意见
financial ability
information identification
audit opinion
