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论文编号：	1830
作者编号：	031708
上传时间：	2010/5/12 16:46:26
中文题目：	我国上市公司持续经营能力对于审计意见的影响
英文题目：	Going-concern Going-concern ability Audit opinion
指导老师：	张继勋
中文关键字：	持续经营　 持续经营能力　 审计意见
英文关键字：	Going-concern Going-concern ability Audit opinion
中文摘要：	会计的基本假设之一就是持续经营假设，对于注册会计师来说，随着市场的逐渐规范，诉讼风险的增大，审计的持续经营评价也应该日益变得重要，注册会计师有责任和义务向报表用户提供关于被审计单位持续经营能力判断方面的信息。我国《独立审计准则第17号—持续经营》已于1999年7月1日起正式施行, 这表明持续经营审计已受到各方关注。如果被审计单位在财务经营等方面出现一些不合理迹象,并可能失去持续经营能力，而注册会计师在审计中又未能予以充分关注，注册会计师则要承担审计风险。尽管注册会计师的审计报告应当为会计报表使用人确定已审计会计报表的可靠程度提供合理保证，但不应被认为是对被审计单位持续经营能力所做出的承诺。那么上市公司的持续经营能力对于注册会计师出具的审计意见有什么影响呢？ 本文从实证研究的角度，检验和分析了我国上市公司持续经营能力对于审计意见的影响。文章开始部分是阐述研究意义、研究框架，随后是文献综述，主要是对已有的国内外相关文献进行了回顾和总结。接下来文章描述了持续经营能力的内涵及持续经营审计意见的形成，继而分析了我国上市公司持续经营能力与审计意见的关系，讨论了影响审计师对于持续经营能力进行判断的因素。在理论分析的基础上，利用我国上市公司在年报中披露的数据，对我国上市公司持续经营能力对审计意见的影响进行实证研究。文章的最后是对全文的总结。 通过分析，笔者得出了以下的结论：随着国内对于持续经营能力的关注，持续经营审计也得到了注册会计师的重视，注册会计师能够对公司的持续经营能力做出一定的评价。如果上市公司的持续经营能力存在问题，则显著增加了注册会计师在审计意见中明确提及持续经营不确定性的概率。
英文摘要：	One of the basis assumption is going-concern assumption. It is more and more important by auditor in assessing client’s going-concern, with litigation increasing and securities business criterion. Auditors have responsibility to provide information on client’s going-concern ability to users of reports. The seventeenth audit criterion is issued on July 1st, 1999. Auditor will be charged with audit risk if he can’t pay attention to some unreasonable signs in affecting client’s going-concern ability. Although auditor should assure the authenticity and reliability reasonable, he can’t guarantee client’s going-concern. Does going-concern ability affect audit opinion？ This dissertation is an empirical study, which tests and analyzes the effect of going-concern ability to audit opinion in China. The first part introduces the reasons to study this field, the research method and research frame of this dissertation. The part followed is the literature review in this area. The Chapter 3 talks about the intension of going-concern ability, and how to produce going-concern opinion. Then analyze the effect of going-concern ability to audit opinion, discussing factors of affecting auditor in assessing going-concern ability. On the basis of the theoretical analysis, the Chapter 5 establishes one regression model, using the data disclosed by the listed companies in their annual reports in 2002, 2003 and 2004, to find out the relation. After the regression analysis is the conclusion of the whole dissertation. The main conclusions are: auditor recognizes the importance of assessing going-concern ability with more and more interest group pay attention to this area. Probability is increased that auditor put forward definitely going-concern ability if open corporation occur going-concern problem.
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