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文章以2003——2013年上市A股为研究对象,分析了注册会计师是否能够正确识别公司持续经营能力存在疑虑的严重程度,恰当出具持续经营审计意见。研究结果发现,被出具不同类型的持续经营非标审计意见在反映公司持续经营能力的财务指标上有显著的差异。研究还发现,被ST公司的性质会影响注册会计师出具持续经营审计意见。结果表明,注册会计师能够正确识别公司持续经营能力存在疑虑的严重程度,同时能够恰当地出具相应的审计意见。
The article takes the listed A-shares from 2003 to 2013 as the research object, analyzes whether the CPA can correctly identify the seriousness of doubts about the going concern ability of the company, and issues the opinion of continuing operations audit appropriately. The study found that there are significant differences between the financial indicators issued by different types of continuous operation non-standard audit opinion reflecting the company’s going concern ability. The study also found that the nature of the ST company will affect the certified public accountants issued a going concern audit opinion. The result shows that the certified public accountants can correctly identify the seriousness of doubts about the going concern ability of the company and at the same time can issue corresponding audit opinions appropriately.