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日前,中国注册会计师协会完成上市公司2005年年报审计的业务报备资料分析。资料显示,2005年度会计师事务所报备的1371家上市公司年报审计中,经注册会计师审计,调整利润总额563亿元,占审计前利润总额的19.76%;调整资产总额1790亿元,占审计前资产总额的2.39%;调整应交税金69亿元,占审计前应交税金的14.5%。在对上市公司2005年年报的审计中,注册会计师共对167家上市公司出具非标准审计报告。其中,保留意见
Recently, the Chinese Institute of Certified Public Accountants completed the audit report on the business of listed companies in 2005 reported data analysis. Statistics show that in the audits of the annual reports of 1371 listed companies that were filed by the 2005 annual accounting firms, audited by a certified public accountant, the total profit was adjusted to 56.3 billion yuan, accounting for 19.76% of the total pre-audit profits. The total assets of the Company was adjusted to 179 billion yuan, 2.39% of the total assets; tax adjustment of 6.9 billion yuan, accounting for 14.5% before the audit tax payable. In the audit of 2005 annual report of listed companies, certified public accountants issued a total of 167 listed companies issued a non-standard audit report. Among them, reservations