在证监会发布的《2005年证券期货相关审计市场分析》(以下简称《市场分析》)中,通过对上市公司审计意见的分析来概括反映上市公司的审计情况。在1361家上市公司2005年年报审计中,被出具了标准无保留意见审计报告的公司有1198家,被出具非标准无保留意见(指标准无保留意见外的其 In the “2005 Securities and Futures Related Auditing Market Analysis” (hereinafter referred to as “Market Analysis”) issued by the CSRC, the auditing of listed companies is summarized through the analysis of auditing opinions of listed companies. In the audits of 2005 annual reports of 1361 listed companies, there were 1,198 companies that issued standard unqualified audit reports and were issued non-standard unqualified opinions