【摘要】 在竞争激烈的市场环境中,企业持续经营不确定性问题日渐突出,成为企业利益相关者最为关注的问题,同时也对注册会计师审计产生了重要影响。文章依据沪深两市A股上市公司2001~2004的年报资料进行分析,得出以下两点结论:修订后的持续经营准则规范了审计程序,对提高审计质量起到了一定作用;被出具持续经营不确定性审计意见的上市公司变更会计师事务所,并未导致审计质量的下降。更多还原

【Abstract】 The purpose of this study is to analyze the impact of going concern upon audit opinion.According to the annual reports(2001-2004) of China’s stock markets,two conclusions are reached.First,the audit procedures are regulated by the revised rules of going concern,which advances the quality of audit.Second,the listed companies given going concern opinion change CPA(Certified Public Accountant) firms,which doesn’t lead to decline of the audit quality.更多还原