上市公司财务敏感区间与项目的审计意见

本文基于我国A股上市公司数据检验了财务敏感区间、项目与审计意见的关系,发现微利区间、重亏区间同非标准审计意见显著正相关,而配股达线区间、应计项目、线下项目同非标准审计意见的关系不显著。此外发现应收账款占总资产比重、资产负债率、以前年度审计意见和事务所变更等因素对非标准审计意见具有重大影响,主营业务收入比重和上市公司规模则对非标准审计意见没有显著影响,现金比率、上市年限、事务所排名等变量影响不具有时间上的一致性和连续性。

The Audit Opinions of Financial Sensitive Zones and Items of China's Listed Companies

The paper tested the relationship between audit opinions and financial sensitive zones and items on the basis of the data of A-shares listed companies in China.We found that when ROE of public companies are in the small-profit zone or in the large-loss zone,the probabilities that they get modified audit opinions increase.But the rights-offering zone,accrual items and items below the line have no significant effects on the modified opinions.Besides,we also found that ratio of accounts receivable to asset,debt ratio,previous year's audit opinion and change of CPA firms have significant positive effects on the modified opinions,while ratio of major business revenue and size of companies have no significant effects.Some other factors such as cash ratio,age of listing and CPA firm ranking have non-consistent and non-continuous effects.