【摘要】 以2004～2005年A股上市公司的财务报告为研究对象,实证分析审计意见变通行为及其影响因素,发现注册会计师很可能存在利用带说明段无保留意见代替保留意见的变通行为,上期审计意见表现了很强的连续性,而前十大的会计师事务所出具保留意见的可能性更大。更多还原

【Abstract】 On the basis of financial statements of A Shares in China,this paper analyses the audit opinion modification and the relational factors.The result shows that CPAs tend to switch the opinions from unqualified opinions to qualified opinions by explanatory paragraphs and the previous audit opinion shows strong continuity.Meanwhile,the top10 CPA firms are more possible to give unqualified opinions.更多还原