本文選題：財務(wù)指標　切入點：審計風(fēng)險　出處：《浙江大學(xué)》2006年碩士論文　論文類型：學(xué)位論文

【摘要】：注冊會計師對上市公司財務(wù)報告信息質(zhì)量的鑒證所發(fā)表的審計意見,是作為獨立于上市公司和利益相關(guān)者的“第三人”而做的。因此審計報告的意見類型為公司的各方面的利益相關(guān)者所重視,并能對他們的決策行為產(chǎn)生重要的影響,所以通過某種適當?shù)姆绞綄ι鲜泄镜膶徲嬕庖婎愋瓦M行預(yù)測具有較強的理論意義和現(xiàn)實意義。本文以1999年財政部頒發(fā)的《獨立審計具體準則第17號——持續(xù)經(jīng)營》為切入點,研究影響公司持續(xù)經(jīng)營能力的財務(wù)指標,是否在標準無保留意見和非標準意見公司之間存在顯著的差異,并以此為基礎(chǔ)建立上市公司審計意見的預(yù)測模型。 本文首先對以往文獻研究進行回顧和評價,得到公司的有關(guān)指標與審計意見類型相關(guān)的結(jié)論,為本文實證研究部分的變量和模型選擇提供了理論基礎(chǔ)。在實證研究部分,作者根據(jù)以往研究的結(jié)論選擇了10個財務(wù)指標作為模型研究的自變量,選擇Logit模型作為研究的預(yù)測模型。然后對這10個自變量進行顯著性檢驗以證明不同審計意見類型公司的財務(wù)指標之間是否存在差異;最后本文運用多變量分析的結(jié)果,挑選5個財務(wù)指標建立本文的審計意見類型的Logit預(yù)測模型。通過本文的研究得到,“標準”意見公司的財務(wù)指標與“非標”意見公司的財務(wù)指標之間存在顯著性的差異,而這種差異在不同的“非標”意見公司的財務(wù)指標之間并不存在。另外,本文建立的預(yù)測模型對“標準”意見公司和“非準”意見公司的間驗樣本和研究樣本的預(yù)測能力都達到比較好的預(yù)測效果,模型對“標準”意見公司的檢驗樣本的預(yù)測正確率達到90%以上,對“非標”意見公司的檢驗樣本的預(yù)測正確率達到65%以上,綜合的預(yù)測正確率達到80%以上。本文研究的結(jié)論對注冊會計師、投資者和監(jiān)管者都有很好的借鑒作用,注冊會計師可以用其來降低審計風(fēng)險,一般的投資者和監(jiān)管者可以用其來改善投資策略或決策。
[Abstract]:The audit opinion issued by a certified public accountant on the authentication of the information quality of the financial report of a listed company, Is made as a "third party" independent of listed companies and stakeholders. Therefore, the types of opinions of audit reports are valued by stakeholders in all aspects of the company and can have an important impact on their decision-making behavior, Therefore, it is of great theoretical and practical significance to predict the types of audit opinions of listed companies in some appropriate way. This paper starts with the Independent Audit Standards No. 17-going concern issued by the Ministry of Finance in 1999. This paper studies whether there are significant differences between the standard unqualified opinion and the non-standard opinion company on the financial indexes that affect the company's continuing operation ability, and establishes the forecast model of the listed company's audit opinion on the basis of it. This paper first reviews and evaluates the previous literature studies, and draws the conclusion that the relevant indicators of the company are related to the types of audit opinions, which provides a theoretical basis for the selection of variables and models in the empirical study part. Based on the conclusions of previous studies, the author selects 10 financial indicators as independent variables in the model study. The Logit model is selected as the prediction model, and then the 10 independent variables are tested to prove whether there are differences between the financial indicators of the companies with different audit opinion types. Finally, the results of the multivariate analysis are used in this paper. This paper selects five financial indexes to set up the Logit forecasting model of audit opinion type in this paper. Through the research of this paper, it is concluded that there are significant differences between the financial indexes of "standard" opinion company and "non-standard" opinion company. This difference does not exist between the financial indicators of companies with different "non-standard" opinions. The prediction model established in this paper has a good prediction effect on the interal sample and research sample of "standard" opinion company and "non-quasi-" opinion company. The prediction accuracy rate of the model for "standard" opinion company is more than 90%, and for "non-standard" opinion company is more than 65%. The comprehensive correct rate of prediction is over 80%. The conclusion of this paper has a good reference for CPA, investors and regulators, which can be used by CPA to reduce the audit risk. Ordinary investors and regulators can use it to improve investment strategies or decisions.
【學(xué)位授予單位】：浙江大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4

【引證文獻】

相關(guān)期刊論文 前1條

1 馬惠媚;袁春力;;公司績效與審計意見類型的相關(guān)性——基于我國制造行業(yè)上市公司的實證分析[J];價值工程;2009年05期

相關(guān)碩士學(xué)位論文 前5條

1 宋楠;審計意見變更的影響因素研究[D];吉林大學(xué);2007年

2 魯豫;基于財務(wù)指標的上市公司審計意見類型預(yù)測[D];吉林大學(xué);2007年

3 王坤;我國上市公司內(nèi)部控制的評價與分析[D];蘭州商學(xué)院;2009年

4 張景偉;我國上市公司年報審計意見研究[D];北方工業(yè)大學(xué);2010年

5 郭婷;持續(xù)經(jīng)營能力對上市公司審計意見影響研究[D];西北農(nóng)林科技大學(xué);2010年

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本文編號：1632724