对外担保、审计收费与审计意见相关性研究

发布时间：2018-02-02 12:42

本文关键词： 审计收费审计意见企业对外担保　出处：《财会通讯》2017年15期 　论文类型：期刊论文

【摘要】：本文选取2009-2015年我国沪深两市A股上市企业为研究对象,对企业对外担保金额、审计费用和审计意见三者之间的关系进行了实证研究分析。研究表明:企业对外担保金额与非标准审计意见显著正相关,即企业对外担保的金额越大,越容易被出具非标准审计意见;审计费用与非标准审计意见显著负相关,即企业付出的审计费用越高,越容易被出具标准无保留审计意见;审计费用能抑制企业对外担保金额与非标准审计意见之间的正相关,即企业付出越高的审计费用,越能降低企业对外担保金额对非标准审计意见的影响。
[Abstract]:This paper selects 2009-2015 years of China's two stock markets of Shanghai and Shenzhen A shares of listed companies as the research object, the amount of enterprises' external guarantee, the relationship between audit fees and audit opinions of the three carried out an empirical research and analysis. Research shows that the enterprise is positively related to the amount of external guarantees and non standard audit opinion, namely the enterprise external guarantee amount is larger, the more likely to be issued non-standard audit opinion; audit fees and non standard audit opinion significantly negative correlation, namely the enterprise to pay the higher audit fees, more likely to be issued standard unqualified audit opinion; audit fees between enterprises can inhibit the amount of external guarantees and non standard audit opinion is positively related to the enterprise pay more audit fees, the more it can reduce the amount of external guarantees to affect the enterprise standard audit opinion.

【作者单位】：郑州科技学院;
【分类号】：F239.4;F275
【正文快照】： 一、引言随着我国市场经济进程的不断发展及制度的逐渐完善,市场竞争激烈程度不断增强,融资困难且成本较高已成为制约企业快速发展的关键因素。作为新兴融资行为的企业对外担保则可以为企业解决融资时存在的问题,效率高且成本较低,截至2015年底我国上市企业中已有过半企业参

【相似文献】