| 关于上市公司年报审计意见的一项实证分析 |
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| 引用本文： | 江岭.关于上市公司年报审计意见的一项实证分析[J].西南大学学报(社会科学版),2008,34(6). |
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| 作者姓名： | 江岭 |
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| 作者单位： | 中原工学院经济管理学院 |
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| 基金项目： | 河南省普通高等院校人文社会科学重点研究基地项目 |
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| 摘 要： | 为了对上市公司年报审计意见影响因素的分析提供重要的理论和实证支持,本文以2006年我国上市公司的年报审计意见为基础,通过理论分析和实证分析相结合的方法,剖析了审计意见与其影响因素之间的关系。研究结论为:目前影响我国上市公司年报审计意见的因素主要是上市公司的盈利能力、偿债能力和盈余管理能力。
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| 关 键 词： | 审计意见 标准审计意见 非标准审计意见 回归分析 |
An Empirical Analysis of the Audit Opinions on the Listed Corporations' Annual Reports |
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| JIANG Ling.An Empirical Analysis of the Audit Opinions on the Listed Corporations' Annual Reports[J].Journal of Southwest University(Humanities and Social Sciences Edition),2008,34(6). |
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| Authors: | JIANG Ling |
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| Abstract: | The research is to provide the analysis of affecting factors of the audit opinions on the listed corporations' annual reports with important theoretical and positive support.This essay,based on the audit opinions on the listed corporations' annual reports in 2006 and through the theoretical and positive analysis,analyzes the relationship between the audit opinions and their influencing factors.The results of research are: the major factors influencing the audit opinions at present are the listed corporations' earning ability,paying ability and the management ability of earnings. |
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| Keywords: | audit opinion standard audit opinion modified audit opinion regression analysis |
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