| 应计利润和非标准无保留审计意见的相关性实证研究 |
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| 引用本文： | 郑琦,颜晋.应计利润和非标准无保留审计意见的相关性实证研究[J].湖南财经高等专科学校学报,2006,22(2):76-78. |
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| 作者姓名： | 郑琦 颜晋 |
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| 作者单位： | 湖南大学,会计学院,湖南,长沙,410079 |
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| 摘 要： | 公司应计利润对其财务报告被出具非标准无保留审计意见的可能性具有影响.对2003年上市公司的相关数据进行分析,研究表明：应计利润对审计意见类型并没有显著的影响,分析得出注册会计师已经对公司风险予以关注,对应计利润不再敏感的可能性;会计师事务所的变更可能会导致注册会计师审计独立性降低.
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| 关 键 词： | 应计利润 审计意见 注册会计师 |
| 文章编号： | 1009-4148（2006）02-0076-03 |
| 收稿时间： | 2006-03-01 |
| 修稿时间： | 2006年3月1日 |
An Empirical Study on the Relationship between Accruals and Modified Auditing Opinion |
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| ZHENG Qi,YAN Jin.An Empirical Study on the Relationship between Accruals and Modified Auditing Opinion[J].Journal of Hunan Financial and Economic College,2006,22(2):76-78. |
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| Authors: | ZHENG Qi YAN Jin |
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| Abstract: | The company accruals have the impact on the possibility of being issued modified auditing opinion about its financial reports. The analysis on related data of the listed company in 2003 shows that accruals have no obvious influence on the kinds of auditing opinion. The reason may be the fact that the CPAs have paid enough attention to the risk of the firm so they will not be sensitive to the accruals which might have been manipulated. The change of accounting firm may imply that CPAs have lost their auditing independence. |
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| Keywords: | accruals auditing opinion Certified Public Accountant |
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