上市公司财务指标与审计意见类型相关性研究

发布时间：2018-03-19 04:05

本文选题：财务指标　切入点：审计风险　出处：《浙江大学》2006年硕士论文　论文类型：学位论文

【摘要】：注册会计师对上市公司财务报告信息质量的鉴证所发表的审计意见,是作为独立于上市公司和利益相关者的“第三人”而做的。因此审计报告的意见类型为公司的各方面的利益相关者所重视,并能对他们的决策行为产生重要的影响,所以通过某种适当的方式对上市公司的审计意见类型进行预测具有较强的理论意义和现实意义。本文以1999年财政部颁发的《独立审计具体准则第17号——持续经营》为切入点,研究影响公司持续经营能力的财务指标,是否在标准无保留意见和非标准意见公司之间存在显著的差异,并以此为基础建立上市公司审计意见的预测模型。本文首先对以往文献研究进行回顾和评价,得到公司的有关指标与审计意见类型相关的结论,为本文实证研究部分的变量和模型选择提供了理论基础。在实证研究部分,作者根据以往研究的结论选择了10个财务指标作为模型研究的自变量,选择Logit模型作为研究的预测模型。然后对这10个自变量进行显著性检验以证明不同审计意见类型公司的财务指标之间是否存在差异;最后本文运用多变量分析的结果,挑选5个财务指标建立本文的审计意见类型的Logit预测模型。通过本文的研究得到,“标准”意见公司的财务指标与“非标”意见公司的财务指标之间存在显著性的差异,而这种差异在不同的“非标”意见公司的财务指标之间并不存在。另外,本文建立的预测模型对“标准”意见公司和“非准”意见公司的间验样本和研究样本的预测能力都达到比较好的预测效果,模型对“标准”意见公司的检验样本的预测正确率达到90%以上,对“非标”意见公司的检验样本的预测正确率达到65%以上,综合的预测正确率达到80%以上。本文研究的结论对注册会计师、投资者和监管者都有很好的借鉴作用,注册会计师可以用其来降低审计风险,一般的投资者和监管者可以用其来改善投资策略或决策。
[Abstract]:The audit opinion issued by a certified public accountant on the authentication of the information quality of the financial report of a listed company, Is made as a "third party" independent of listed companies and stakeholders. Therefore, the types of opinions of audit reports are valued by stakeholders in all aspects of the company and can have an important impact on their decision-making behavior, Therefore, it is of great theoretical and practical significance to predict the types of audit opinions of listed companies in some appropriate way. This paper starts with the Independent Audit Standards No. 17-going concern issued by the Ministry of Finance in 1999. This paper studies whether there are significant differences between the standard unqualified opinion and the non-standard opinion company on the financial indexes that affect the company's continuing operation ability, and establishes the forecast model of the listed company's audit opinion on the basis of it. This paper first reviews and evaluates the previous literature studies, and draws the conclusion that the relevant indicators of the company are related to the types of audit opinions, which provides a theoretical basis for the selection of variables and models in the empirical study part. Based on the conclusions of previous studies, the author selects 10 financial indicators as independent variables in the model study. The Logit model is selected as the prediction model, and then the 10 independent variables are tested to prove whether there are differences between the financial indicators of the companies with different audit opinion types. Finally, the results of the multivariate analysis are used in this paper. This paper selects five financial indexes to set up the Logit forecasting model of audit opinion type in this paper. Through the research of this paper, it is concluded that there are significant differences between the financial indexes of "standard" opinion company and "non-standard" opinion company. This difference does not exist between the financial indicators of companies with different "non-standard" opinions. The prediction model established in this paper has a good prediction effect on the interal sample and research sample of "standard" opinion company and "non-quasi-" opinion company. The prediction accuracy rate of the model for "standard" opinion company is more than 90%, and for "non-standard" opinion company is more than 65%. The comprehensive correct rate of prediction is over 80%. The conclusion of this paper has a good reference for CPA, investors and regulators, which can be used by CPA to reduce the audit risk. Ordinary investors and regulators can use it to improve investment strategies or decisions.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】