我国注册会计师非标准无保留审计意见分析

发布时间：2018-05-26 09:05

本文选题：审计意见 + 盈余管理　；参考：《西南财经大学》2004年硕士论文

【摘要】：1992年10月，中国证监会成立，要求股份制试点企业的年报必须经注册会计师审计。自此，我国的注册会计师审计走向法定化已经历了十几年的历史。而注册会计师对上市公司出具非标准无保留审计意见的类型，也从1993年的只有带解释性说明意见和保留意见两种类型，到1997年的带解释性说明、保留意见、否定意见和拒绝表示意见四种类型（1997年我国证券市场上第一次出现了否定意见和拒绝表示意见的审计报告）。非标准无保留审计意见的数量也从1993年的4家上升到了2002年的153家。事实上，非标意见也越来越受到监管部门和广大投资者的关注，而笔者也不禁对被出具非标意见的上市公司这一特殊的群体产生了浓厚的兴趣。是什么因素导致了这些公司被出具非标意见呢？而我们审计师的独立性是否有受影响的情况呢？带着这一系列的疑问，笔者开始了本文的探索。一、本文的主体结构本文正文由四部分组成：第一部分：非标意见及涉及事项的规定第二部分：上市公司非标意见的描述分析第三部分：审计意见影响因素分析第四部分：对规范我国上市公司审计师行为的思考二、各部分内容简介第一部分：非标意见及涉及事项的规定。什么是非标准无保留审计意见呢？它是相对于标准无保留审计意见而言的。按照新修订的审计报告准则对它的定义，标准无保留意见的审计报告以外的其他审计报告统称为非标准审计报告。其具体形式主要包括带说明段的无保留意见、保留意见、保留意见加说明段、无法表示意见以及否定意见的审计报告。在本章中，本文介绍了非标准无保留意见的定义，以及新旧审计报告准则对它的比较第二部分：上市公司非标意见的描述分析。审计师出具非标意见的情况是怎样的呢？在本章中，笔者采取了纵向统计与横向案例分析 WP=4 相结合的方法。从1993年至2002年我国上市公司非标意见数量的纵向统计情况来看，我们发现，我国上市公司被出具非标意见的数量呈上升趋势，特别是在1999年，非标意见的数量达到了历史最高峰。这从一定程度上表示了我国审计师独立性在一定程度上有所提高。对于审计师独立性提高的因素，一些专家学者给予了解释。但是，这种独立性是否真如一些专家学者所说的“ 风险回避型的两难取其轻的选择结果”呢？对于此，笔者采取了案例分析的方法，发现我国审计师的独立性确实存在着一定的问题，在审计意见的发表上，存在着一定的变通行为。第三部分：审计意见影响因素分析。影响审计意见的因素，主要来源于两方面。一是上市公司自身的情况，另一个便是审计师独立性方面的影响。因此，按照这一思路，本文便从上市公司与审计师两方面来进行分析。从上市公司的情况来看，在许多的实证研究中，许多学者都将公司的财务状况作为影响审计意见的一个非常重要的因素。为了验证公司的财务状况与审计意见类型的相关性，在本节的第一个问题中，笔者从两方面来对此进行了验证分析。一方面，从上市公司的财务状况来看审计意见的类型。选取的样本是1998年至2002年的亏损上市公司，经过统计分析，我们发现：在这些亏损上市公司中，每年被出具非标准无保留审计意见的公司数量均占了当年亏损公司总额的50％以上。同时，在被出具的非标准无保留审计意见的上市公司中，亏损上市公司占了很大一部分。如2002年在所有被出具非标意见的上市公司中，亏损公司占了56.8％。另一方面，分析不同审计意见类型的公司的财务状况。选取的样本是2002年被出具保留意见和无法表示意见的公司的财务状况。结果发现：这些被出具严重审计意见类型的上市公司，财务状况通常都很不乐观。并且被出具无法表示意见的上市公司的财务状况又明显恶化于被出具保留意见的公司的财务状况。因此，，从这两方面的分析中，笔者得出：公司的财务状况与其被出具的审计意见的类型具有明显的相关性。陈晓常睿《盈余操纵与注册会计师的独立性》 WP=5 而我们知道，从理论上来说，上市公司业绩的好坏与其被出具的审计意见的类型并无必然联系。那么，导致二者相关的原因是什么呢？因而，在本节的第二个问题中，笔者试图给以解释。由于这些上市公司的财务状况普遍很差，在面临被ST或退市的危机时，笔者假设，这些上市公司有盈余管理的动机和行为。而许多的实证研究也证明了这一点。在接下来的分析中，笔者采用了案例分析与描述性统计相结合的方法，对该类型公司的盈余管理行为进行了论证。通过对该类型公司的净资产收益率分布状况的描述，结果发现，上市公司在重亏损区与微利区确实有明显的出现峰值的特点。这一结论支持了原来的假设。即这类型财务状况不好的上市公司，为了避免被ST或被暂停上市至退市，存在着明显的盈余管理的行为，而正是由于上市公司的盈余管理的行为，导致了审计师对其非标意见的发表。那么，促使我国上市公司盈余管理行为的深层次原因是什么呢？在本节的第三个问题中，笔者分析了我国上市公司治理结构与盈余管理的关系。我国上市公司治理结构不合理的现状（如：上市公司股权结构的不合理，从而导致国有股股东一股独大，上市公司内部人控制严重），所造成的影响是：一方面，大股东占用上市公司资金严重，影响了公司正常的生产
[Abstract]:In October 1992, the China Securities Regulatory Commission was established, and the annual report of the stock system pilot enterprises must be audited by certified public accountants. Since then, the audit of CPA in China has gone through a history of more than ten years. And the type of non standard unreserved audit opinion issued by CPA to listed companies has also been explained only in 1993. Two types of comments and reservations, with explanatory notes to 1997, four types of opinions, negative opinions and denial of opinion (the first audit report of negative opinions and refusal to express opinions in our securities market in 1997). The number of non standard unreserved audit opinions has also risen from 4 in 1993 to 2 In 002 years, 153. In fact, non - standard opinions are becoming more and more concerned by the regulators and investors, and I can not help but have a strong interest in the special group of listed companies that have been issued with non - standard opinions. What is the factor that causes these companies to be issued non - standard opinions? And whether our auditors are independent or not With the series of questions, I started the exploration of this article.
First, the main body structure of this article
The text of this article is composed of four parts:
Part I: non-standard opinions and provisions concerning matters
The second part: description and analysis of listed companies' non-standard opinions.
The third part: the analysis of the influencing factors of the audit opinion
The fourth part: thinking about standardizing the auditor behavior of Listed Companies in China.
Two, a brief introduction to the contents of each part
The first part: the non standard opinions and the provisions of the related matters. What is the non standard unreserved audit opinion? It is relative to the standard unreserved audit. The audit report other than the standard unreserved audit report, in accordance with the newly revised audit reporting standards, is called non standard audit report. In this chapter, the definition of non standard unreserved opinions and the comparison of the new and old audit reporting standards are introduced in this chapter.
The second part: the description and analysis of the non standard opinions of the listed companies. What is the situation of the auditor's non standard opinion? In this chapter, the author adopts the longitudinal and horizontal case analysis.
WP=4
According to the longitudinal statistics of the number of non standard opinions of Listed Companies in China from 1993 to 2002, we found that the number of non standard opinions issued by the listed companies in China is on the rise, especially in 1999, the number of non standard opinions reached the highest peak in the history. In a certain extent, the auditor of our country is independent. To some extent, some experts and scholars have explained the factors that improve the independence of auditors. But is this independence really like some experts and scholars say "the dilemma of risk avoidance"? For this, I have taken a case analysis method to find the auditor of our country. There are certain problems in independence. There are some flexible behaviors in the publication of audit opinions.
The third part: the analysis of the influencing factors of audit opinion. The factors that affect the audit opinion mainly come from two aspects. One is the situation of the listed company itself, the other is the influence of the auditor independence. Therefore, according to this idea, this article will be analyzed from two aspects of the listed company and the auditor.
In the case of the listed companies, in many empirical studies, many scholars have taken the company's financial situation as a very important factor affecting the audit opinion. In order to verify the correlation between the financial situation of the company and the type of audit opinion, in the first question of this section, the author has carried out a verification analysis from two aspects. On the one hand, from the financial situation of the listed companies, the selected samples are the loss listed companies from 1998 to 2002. After statistical analysis, we found that in these listed companies, the number of non standard unreserved audit opinions each year accounts for more than 50% of the total loss of the company. At the same time, the loss listed companies accounted for a large part of the listed companies that were issued with non standard unreserved audit opinions. In 2002, in all listed companies that were issued with non standard opinions, the loss companies accounted for 56.8%. on the other hand and analyzed the financial situation of different types of audit opinions. The selected samples were issued in 2002. The financial situation of a listed company that has been issued with a serious audit opinion is usually very unoptimistic. And the financial situation of a listed company that has been issued can not be expressed. In the analysis of these two aspects, the author draws a conclusion that the company's financial status is obviously related to the type of audit opinions issued.
Chen Xiaochang Rui. Earnings manipulation and the independence of Certified Public Accountants >
WP=5
And we know that, in theory, the performance of a listed company is not necessarily related to the type of audit opinion that is issued. Then, what is the cause of the two party? So, in the second questions of this section, the author tries to explain. As the financial situation of these listed companies is very poor, they are faced with ST or In the case of the delisting crisis, I assume that these listed companies have the motivation and behavior of earnings management. And many empirical studies have proved this. In the following analysis, the author uses the method of case analysis and descriptive statistics to demonstrate the earnings management behavior of this type of company. As a result of the description of the distribution of net asset returns, it is found that the listed companies do have obvious peaks in the heavy loss zone and the small profit area. This conclusion supports the original hypothesis that the listed companies of this type of poor financial situation have obvious earnings management in order to avoid the ST or the suspension of the listed companies to the delisting. It is precisely because of the earnings management behavior of listed companies that the auditors issued their non standard opinions.
Then, what is the deep reason for the earnings management of Listed Companies in China? In the third problems of this section, the author analyses the relationship between the governance structure of listed companies and the earnings management in our country. The irrational governance structure of the listed companies in China (such as the irrational ownership structure of the listed companies, thus leading to the state-owned stock shares. " The influence is: on the one hand, the large shareholders take up the capital of the listed company seriously and affect the normal production of the company.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.4

【引证文献】