audit opinion

Literature Review of Audit Opinion Shopping

审计意见收买研究综述

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Audit opinion on financial information

对财务数据资料的审计意见

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Then, this paper summarizes the literature on the determinants of audit opinion, on the predictive models.

接着，本文通过文献回顾的方式，对国内外关于审计意见影响因素的文献加以归纳和总结。

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Empirical Research of the Impact of Going Concern Uncertainties upon Audit Opinion

持续经营不确定因素对审计意见影响的实证研究

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To execute the new IPO system effectively depends on CPAs'high quality auditing and proper audit opinion.

另一方面，核准制的有效实施，将在很大程度上依赖于注册会计师的高质量审计和恰当的审计意见类型。

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Why is the audit opinion implementation so difficult?

审计决定执行何时不难？

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Financial Development, Audit Opinion and Financing

金融发展、审计意见与上市公司融资约束

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Furthermore, logistic regression shows that audit opinion type can be used to predict excess earning of stock price.

Logistic回归分析得出，审计意见类型具有预测价值。

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Second the article chooses non-standard audit opinion ratio as a substitute variable.

其次选择非标意见作为审计质量的替代指标并进行了理论分析。

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Research on Factors Affecting Audit Opinion about the Listed Company

上市公司审计意见类型的影响因素研究

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Article71if the company is provided with an audit statement with disclaimer of opinion or adverse opinion, the text of the audit statement, the financial statement and its notes shall be disclosed in the summary of the annual report.

第七十一条如果公司被出具了无法表示意见或否定意见的审计报告，则在披露年度报告摘要时须公布审计报告正文、财务报表及附注全文。

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Some listed companies through frequent changes in order to purchase audit opinion and cover up the purpose of false financial information.

一些上市公司通过频繁变更会计师事务所以达到购买审计意见，掩盖虚假财务信息的目的。

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This paper also discusses the issue of Audit Opinion Modification which gains more and more attention from investors and regulators recently.

本文还对近年来倍受投资者和监管部门关注的审计意见变通行为进行了探讨。

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Audit risk is the loss possibility when auditors express inappropriate audit opinion inadvertently.

审计风险是指审计主体无意地发表不恰当的审计意见,给自身带来损失的可能性.

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Exclusion of samples that listed companies receive modified audit opinion is important.

本文主要有以下发现：第一，剔除非标意见对测量上市公司会计稳健特征非常重要。

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The auditors issued an audit opinion is not appropriate and lead to the possibility of legal liability.

是审计人员发表不恰当审计意见的可能性及其导致的法律责任。

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Study on the Audit Opinion Modification of Chinese Listed Companies

我国上市公司审计意见变通行为研究

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Research on the Effectiveness of the Supervisory Board Based on the Non-standard Audit Opinion

基于非标审计意见的监事会有效性研究

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Delisted because the company's accounting firm refused to issue annual reports on the audit opinion.

被摘牌是因为该公司的会计师事务所对年报拒绝出具审计意见.

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Independent external auditors should conduct the audit and their opinion on financial statements be publicly disclosed.

独立的外部审计人员应执行上述查核,并将其意见公开揭露.

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Listed companies with standard audit opinion have much more errors.

被出具标准审计意见的上市公司误差较大。

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The analysis of audit opinion.

八是审计意见分析法；

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To seperate samples by each year and type of audit opinion; set the normal study windows and abnormal study windows.

对研究样本数据进行分年度、分审计意见类型研究；

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The Timeliness of Annual Reports of Listed Companies and the Audit Opinion

上市公司年度报告及时性与审计意见

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Outside Directors and Audit Opinion

外部董事与审计意见

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Third, the degree of earnings management and non-standard audit opinion on the significant positive correlation between the.

第三，盈余管理程度与非标准审计意见之间显著正相关。

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In theory, we enrich the research of executive features and audit opinion.

本文的研究丰富了高管特征与审计意见方面的研究。

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An Empirical Study on the Determinants of the Audit Opinion of Listed Companies

上市公司年报审计意见影响因素实证研究

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Third, modified audit opinion has some negative correlations with BACs.

非标审计意见与恶意会计政策变更有一定的负相关关系。

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The Empirical Study of the Relationship of Audit Opinion and Bank Loan

审计意见与银行借款关系的实证研究

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