3) unqualified opinions
保留意见
1.
The result shows that CPAs tend to switch the opinions from unqualified opinions to qualified opinions by explanatory paragraphs and the previous audit opinion shows strong continuity.
以2004～2005年A股上市公司的财务报告为研究对象,实证分析审计意见变通行为及其影响因素,发现注册会计师很可能存在利用带说明段无保留意见代替保留意见的变通行为,上期审计意见表现了很强的连续性,而前十大的会计师事务所出具保留意见的可能性更大。
4) modified auditing opinion
非标准审计意见
1.
Based on the annual reports of Shanghai and Shenzhen listed companies from 2000 to 2002,this paper performs an event study on the information content of modified auditing opinions of continuous dis- closure to listed companies.
本文以2000—2002年沪深两地上市公司年报中连续披露的非标准审计意见为研究对象,运用市场研究方法,通过实证发现我国证券市场中连续披露的带强调事项段的无保留意见①具有信息含量,而市场对连续披露的保留意见反应不足。
5) modified audit opinions
非标准审计意见
1.
This paper first explores the underlying and valuable information existing in annual reports scheduled disclosure and finds that ceteris paribus,the frequency of receiving modified audit opinions is positively associated with annual reports disclosure date of this year and last year,annual reports scheduled disclosure date,annual reports disclosure delay.
研究发现,本年年报披露晚、上年年报披露晚、本年年报预约披露晚、本年年报披露比上年年报披露或比本年年报预约披露晚(年报披露迟滞时间长)的上市公司年报被出具非标准审计意见的可能性大。
2.
Regression results based on total samples show that ceteris paribus, the frequency of receiving modified audit opinions is positively associated with audit delay, finical leverage, ST institution, receiving modified audit opinions in last year and auditor switching, and negat.
基于样本总体的回归分析结果表明,在同等条件下,未预期盈利高、审计迟滞时间短、财务杠杆低、现金比率高、非ST、上一年度未被出具非标准审计意见以及未更换会计师事务所的上市公司年报被出具非标准审计意见的可能性小。
6) Non-standard audit opinion
非标准审计意见
1.
Non-standard audit opinion is the object of concern of scholars and the public.
而非标准审计意见是很多学者和公众所关注的对象,因为其将有力的显示上市公司财务报表中存在不可信任的内容或者上市公司在经营上有某些问题。
补充资料：德国国家标准(见德国标准化学会、德国标准体系)
德国国家标准(见德国标准化学会、德国标准体系)
National Standards of Germany: see Deutsches Institut für Normung, DIN;standards system of Germany
Oeguo Guol心日icozhun德国国家标准(Natio.吐S加Ln山切曲of Gen”旧ny)见德国标准化学会;德国标准体系。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条