审计职业判断、持续经营不确定性及其质量检验

发布时间：2018-12-11 11:07

【摘要】：以2003~2005年被出具持续经营不确定性审计意见的沪、深两市A股上市公司为研究对象,根据注册会计师出具的审计报告中的重大疑虑事项判断上市公司的持续经营能力,研究持续经营不确定性程度高低与审计职业判断的相关性,在此基础上按照财务危机预警判别模型计算样本公司后续两年Z值的均值,并根据均值的中值作为判定上市公司持续经营不确定性程度高低的分界线,分析上市公司后续年间的实际经营情况对上市公司持续经营能力的影响,并以此验证审计职业判断的质量。研究结论表明:随着公司持续经营能力不确定性程度的提高,注册会计师越容易出具严厉程度高的审计意见;而且随着企业持续经营不确定性程度的提高,注册会计师判断审计意见类型时难度逐渐加大,审计职业判断质量逐渐降低。
[Abstract]:Taking the Shanghai and Shenzhen A-share listed companies which were issued the audit opinion of continuing operation uncertainty from 2003 to 2005 as the research objects, judging the continuing management ability of the listed companies according to the major misgivings in the audit report issued by the certified public accountants. On the basis of studying the correlation between uncertainty degree of continuing operation and audit professional judgment, the average value of Z value of the sample company in the following two years is calculated according to the financial crisis early-warning discriminant model. According to the mean value as the dividing line to judge the uncertainty of the listed company, the paper analyzes the influence of the actual operation of the listed company in the following years on the sustainable management ability of the listed company. And to verify the quality of audit professional judgment. The research results show that: with the increase of uncertainty degree of the company's continuing operation ability, CPA is more likely to issue a strict audit opinion; With the increase of the uncertainty degree of continuous operation, it is more difficult for CPA to judge the type of audit opinion, and the quality of audit professional judgment decreases gradually.
【作者单位】：安徽工业大学会计系;
【分类号】：F239.4

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