上市公司持续经营能力重大不确定性下审计意见类型研究

发布时间：2018-02-27 15:20

本文关键词： 持续经营能力持续经营能力重大不确定性审计意见类型　出处：《沈阳工业大学》2007年硕士论文　论文类型：学位论文

【摘要】： 随着市场竞争的日益激烈,企业持续经营能力重大不确定性问题的影响日渐突出,人们对持续经营能力重大不确定性问题日益关注,使得对持续经营能力的研究不断深入。注册会计师的行业特点是需要运用大量的专业判断,但涉及持续经营能力重大不确定性的专业判断难度较大,并且外部使用者很难直接从审计报告中获得持续经营能力重大不确定性的有用信息。而注册会计师出具的审计报告未能充分反映出企业存在的持续经营重大不确定性问题,从审计意见中也未能看出企业是否存在持续经营重大不确定性问题。因而为了辅助注册会计师对持续经营能力重大不确定性的专业判断和帮助外部信息使用者更有效的获得有用信息,本文从持续经营能力重大不确定性的角度对持续经营能力与审计意见类型相关性进行了专门研究。首先对以往文献研究进行回顾和评价,了解有关持续经营能力与审计意见类型相关的理论,为实证研究部分的变量和模型的选择提供了理论基础。其次,选取2003-2006年沪深两市首次由于持续经营能力重大不确定性而被出具非标准审计意见的上市公司作为研究样本,根据以往研究的结论选择了12个反映持续经营能力重大不确定性的财务指标做因子分析,试图运用因子分析的方法构建一个操作性强的科学有效的企业持续经营能力评价体系,求出持续经营能力综合得分,然后运用三分类逻辑回归模型将持续经营能力综合得分应用于审计意见类型相关性的分析中,建立审计意见预测模型,为广大审计报告使用者服务。本文研究表明,用持续经营能力综合得分可以反映持续经营能力的高与低,即企业的持续经营能力综合得分越高,表明持续经营能力越好。持续经营能力与审计意见类型有着密切的关系:一是不同审计意见类型之间持续经营能力存在显著性差异;二是持续经营能力与审计意见严厉程度负相关;三在Logistic预测模型中,选择0.5,0.9为最佳判定点,得到Logistic判别模型的总体预测准确率在72.7%,模型预测效果较好。
[Abstract]:With the increasingly fierce competition in the market, the influence of the significant uncertainty of the enterprise's continuing management ability is becoming more and more prominent, and people pay more and more attention to the problem of the great uncertainty of the continuing management ability. It makes the research of continuing management ability go deeper and deeper. The profession characteristic of CPA is that it needs to use a large number of professional judgments, but the professional judgment involving the great uncertainty of continuing management ability is difficult. Moreover, it is difficult for external users to obtain useful information directly from the audit report on the major uncertainty of going concern, and the audit report issued by CPA does not fully reflect the existence of significant uncertainty in the continuing operation of the enterprise. It is also not clear from the audit opinion whether there is a significant uncertainty of going concern in an enterprise. Therefore, in order to assist the certified public accountants in their professional judgment on the major uncertainty of going concern and to help external information users. Effective access to useful information, This paper makes a special study on the relationship between the going concern ability and the type of audit opinion from the angle of great uncertainty of going concern ability. First of all, review and evaluate the previous literature research, understand the theory about going concern ability and the type of audit opinion, and provide the theoretical basis for the selection of variables and models in the empirical research part. From 2003 to 2006, the listed companies in Shanghai and Shenzhen stock markets, which were issued non-standard audit opinions for the first time due to the significant uncertainty of their continuing operation ability, were selected as the research samples. According to the conclusion of previous research, 12 financial indexes reflecting the uncertainty of going on operation ability are selected for factor analysis, and the method of factor analysis is used to construct a scientific and effective evaluation system of enterprise continuing management ability. The comprehensive score of going concern ability is obtained, and then the comprehensive score of continuous operation ability is applied to the analysis of the correlation of audit opinion type by using three kinds of logical regression model, and the prediction model of audit opinion is established. This paper shows that the comprehensive score of going management ability can reflect the high and low of the going management ability, that is, the higher the comprehensive score of the going management ability, the higher the comprehensive score. It shows that the better the ability of going concern is, the closer the relationship between the ability of going concern and the type of audit opinion is: first, there are significant differences between different types of audit opinion; The second is the negative correlation between the ability of continuing operation and the severity of audit opinions, and the third, in the Logistic prediction model, 0.50.90 is the best decision point, and the overall prediction accuracy of the Logistic discriminant model is 72.7, and the prediction effect of the model is better.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F275;F239.43

【引证文献】