从审计意见看审计质量——上市公司2000年度财务报告审计意见实证分析

Audit Opinions and Audit Quality——An Analysis on Audit Opinions of Financial Statements of Listed Companies of the Year 2000

本文以上市公司2000年度财务报告审计意见为研究对象,分析了各种审计意见类型和内容的统计特征及其信息含义。分析结果表明:事务所脱钩改制完成后,注册会计师具有较强的风险意识,但是审计质量却有待提高;上市时间越长的上市公司被出具非标准无保留意见的比例越高;上市公司为获得配股资格而进行利润操纵的现象仍十分普遍,表现为ROE分布的"6%"现象,但注册会计师却很少对其进行揭示:对审计意见内容的分析表明,注册会计师大量运用说明段揭示上市公司存在的问题。

Based on audit opinions onChinese listed companies' financial statementsin the year 2000, this article statistically analyzesvarious forms and contents of these auditopinions. The result indicates that, thoughauditors have perceived more risks than beforedelinking, the audit quality was still not goodenough; the longer a company has been listed,the more probable it is issued a non-clean auditopinion. Earning management motivated byrefinancing with marginal 6% ROE ratio is stillpopular among Chinese listed companies, whilefew auditors make warning toward users. Theanalysis of contents of audit opinions shows thatexplanatory paragraphs are most extensivelyused or even abused to disclose problemsinherited in a listed company.