本文關(guān)鍵詞： 審計(jì)意見(jiàn) 市場(chǎng)反應(yīng) 超額收益　出處：《吉林大學(xué)》2012年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：2012年1月1日，我國(guó)實(shí)施了新的《中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則》，其中，第1503號(hào)準(zhǔn)則《在審計(jì)報(bào)告中增加強(qiáng)調(diào)事項(xiàng)段和其他事項(xiàng)段》做出了重大的實(shí)質(zhì)性的修訂，不僅擴(kuò)大了增加強(qiáng)調(diào)事項(xiàng)段的范圍，而且允許注冊(cè)會(huì)計(jì)師通過(guò)增加其他事項(xiàng)段來(lái)傳遞必要的補(bǔ)充信息，以提醒財(cái)務(wù)報(bào)表使用者注意。帶強(qiáng)調(diào)事項(xiàng)段和其他事項(xiàng)段的無(wú)保留意見(jiàn)，其前提是無(wú)保留意見(jiàn)，既然是無(wú)保留意見(jiàn)，就表明注冊(cè)會(huì)計(jì)師認(rèn)為被審計(jì)單位的財(cái)務(wù)報(bào)表在所有重大方面按照適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)編制并實(shí)現(xiàn)了恰當(dāng)反映，這也表明被審計(jì)單位的財(cái)務(wù)會(huì)計(jì)信息不存在重大錯(cuò)報(bào)，可是，注冊(cè)會(huì)計(jì)師卻又在審計(jì)報(bào)告中增加了強(qiáng)調(diào)事項(xiàng)段和（或）其他事項(xiàng)段，這顯然與標(biāo)準(zhǔn)審計(jì)意見(jiàn)存在著顯著的差別。那么，注冊(cè)會(huì)計(jì)師為什么出具帶事項(xiàng)段的無(wú)保留意見(jiàn)，他們是基于審計(jì)動(dòng)因呢？他們出具了這種意見(jiàn)類(lèi)型會(huì)對(duì)投資者帶來(lái)什么影響呢？這就是本文需要研究和解決的問(wèn)題。 本文首先從國(guó)內(nèi)和國(guó)外兩個(gè)方面對(duì)前人關(guān)于審計(jì)意見(jiàn)方面的文獻(xiàn)進(jìn)行了回顧，同時(shí)做出評(píng)述，認(rèn)為將非標(biāo)準(zhǔn)審計(jì)意見(jiàn)作為一個(gè)整體的研究思路，無(wú)法對(duì)各種審計(jì)意見(jiàn)的市場(chǎng)反應(yīng)進(jìn)行單獨(dú)測(cè)定與研究，進(jìn)而既不能對(duì)審計(jì)報(bào)告理論進(jìn)行有效的檢驗(yàn)，又不能對(duì)實(shí)務(wù)中各種審計(jì)意見(jiàn)的出具提供必要的改進(jìn)建議，因此，這些研究存在表面化的傾向，未能深入到審計(jì)意見(jiàn)的本質(zhì)。但這些研究成果為本文對(duì)帶事項(xiàng)段的無(wú)保留意見(jiàn)的研究奠定了基礎(chǔ)。 其次，本文對(duì)帶事項(xiàng)段的無(wú)保留審計(jì)意見(jiàn)準(zhǔn)則的歷史沿革進(jìn)行了梳理，對(duì)帶事項(xiàng)段無(wú)保留審計(jì)意見(jiàn)的含義及其特點(diǎn)進(jìn)行了必要的說(shuō)明與闡述。認(rèn)為帶事項(xiàng)段無(wú)保留意見(jiàn)首先是一種無(wú)保留意見(jiàn)，即財(cái)務(wù)報(bào)告不存在重大錯(cuò)報(bào)風(fēng)險(xiǎn)；事項(xiàng)段的出具，警示經(jīng)營(yíng)風(fēng)險(xiǎn)，有助于報(bào)告使用者正確理解會(huì)計(jì)信息；另外，強(qiáng)調(diào)事項(xiàng)段無(wú)保留意見(jiàn)有助于減輕或解除注冊(cè)會(huì)計(jì)師的責(zé)任，規(guī)避注冊(cè)會(huì)計(jì)師的風(fēng)險(xiǎn)。 再次，本文運(yùn)用信號(hào)顯示理論對(duì)注冊(cè)會(huì)計(jì)師出具帶事項(xiàng)段無(wú)保留意見(jiàn)的動(dòng)因及該種意見(jiàn)類(lèi)型對(duì)證券市場(chǎng)的影響進(jìn)行分析，認(rèn)為帶事項(xiàng)段無(wú)保留意見(jiàn)對(duì)于注冊(cè)會(huì)計(jì)師而言有助于減輕或解除注冊(cè)會(huì)計(jì)師的責(zé)任，實(shí)現(xiàn)風(fēng)險(xiǎn)規(guī)避，這是注冊(cè)會(huì)計(jì)師出具該種意見(jiàn)類(lèi)型的動(dòng)因；對(duì)于投資者而言，有助于提醒投資者關(guān)注被審單位的會(huì)計(jì)信息，規(guī)避投資風(fēng)險(xiǎn)，從而優(yōu)化投資決策。本文又從深口袋理論角度分析此類(lèi)審計(jì)意見(jiàn)對(duì)注冊(cè)會(huì)計(jì)師的影響。 最后，本文運(yùn)用問(wèn)卷調(diào)查法和運(yùn)用超額收益法以及多元回歸分析法，研究了注冊(cè)會(huì)計(jì)師出具帶事項(xiàng)段的無(wú)保留審計(jì)意見(jiàn)以及我國(guó)A股市場(chǎng)對(duì)2011年年報(bào)帶事項(xiàng)段的無(wú)保留審計(jì)意見(jiàn)的反應(yīng)，結(jié)果表明，注冊(cè)會(huì)計(jì)師存在著規(guī)避風(fēng)險(xiǎn)的動(dòng)因，，市場(chǎng)對(duì)2011年年報(bào)事項(xiàng)段的無(wú)保留審計(jì)意見(jiàn)有顯著的負(fù)反應(yīng)，亦即帶事項(xiàng)段的無(wú)保留意見(jiàn)具有一定的信息含量，我國(guó)資本市場(chǎng)對(duì)帶事項(xiàng)段的無(wú)保留審計(jì)意見(jiàn)公告的反應(yīng)具有一致性。
[Abstract]:On January 1 , 2012 , our country implemented a new audit guideline for Chinese Certified Public Accountants , in which , Guideline 1503 , which added the emphasis in the audit report and other matters , has made significant substantive amendments not only to increase the scope of the emphasis matters , but also to allow the certified public accountants to transfer the necessary supplementary information to remind users of the financial statements . This paper reviews the previous literatures about the audit opinion from both domestic and foreign countries , and makes a comment on the non - standard audit opinion as a whole research thinking . It is not possible to carry out independent measurement and research on the market reaction of various audit opinions . Therefore , it is not possible to carry out an effective inspection on the audit report theory and to provide the necessary improvement suggestions for the issuance of various audit opinions in practice . Secondly , the paper reviews the historical evolution of the non - retention audit opinion of the band , and makes the necessary explanation and elaboration on the meaning and characteristics of the unqualified audit opinion of the band . It is concluded that the unqualified opinion of the item is a non - qualified opinion , that is , the financial report does not have the risk of material error reporting ; the issuance of the event segment , the warning operation risk , and the help to report the user ' s right to understand the accounting information ; and , the emphasis on the matters of the matters does not help to reduce or relieve the CPA ' s liability and avoid the risk of CPA . Thirdly , using the signal display theory , this paper analyzes the reasons of the unqualified opinion of CPA and the influence of the type of opinion on the securities market . It is concluded that there is no reservation in the item paragraph which is helpful to the CPA to reduce or relieve the CPA ' s liability and realize the risk avoidance . This is the motivation for the CPA to issue the type of opinion . For investors , it is helpful to remind investors to pay attention to the accounting information of the audited unit and avoid the investment risk , so as to optimize the investment decision . In addition , the paper analyzes the influence of such audit opinions on the CPA from the perspective of deep pockets . Finally , this paper studies the unqualified audit opinion of CPA ' s issue band and the unqualified audit opinion of China ' s A - share market in 2011 . The result shows that the CPA has obvious negative reaction to the unqualified audit opinion of the 2011 annual report , that is , there is certain information content in the unqualified opinion of the business segment , and the reaction of China ' s capital market to the unqualified audit opinion of the issue segment has consistency .

【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F239.4

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