本文關(guān)鍵詞： 持續(xù)經(jīng)營能力 持續(xù)經(jīng)營能力重大不確定性 審計(jì)意見類型　出處：《沈陽工業(yè)大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

【摘要】： 隨著市場競爭的日益激烈,企業(yè)持續(xù)經(jīng)營能力重大不確定性問題的影響日漸突出,人們對持續(xù)經(jīng)營能力重大不確定性問題日益關(guān)注,使得對持續(xù)經(jīng)營能力的研究不斷深入。注冊會計(jì)師的行業(yè)特點(diǎn)是需要運(yùn)用大量的專業(yè)判斷,但涉及持續(xù)經(jīng)營能力重大不確定性的專業(yè)判斷難度較大,并且外部使用者很難直接從審計(jì)報(bào)告中獲得持續(xù)經(jīng)營能力重大不確定性的有用信息。而注冊會計(jì)師出具的審計(jì)報(bào)告未能充分反映出企業(yè)存在的持續(xù)經(jīng)營重大不確定性問題,從審計(jì)意見中也未能看出企業(yè)是否存在持續(xù)經(jīng)營重大不確定性問題。因而為了輔助注冊會計(jì)師對持續(xù)經(jīng)營能力重大不確定性的專業(yè)判斷和幫助外部信息使用者更有效的獲得有用信息,本文從持續(xù)經(jīng)營能力重大不確定性的角度對持續(xù)經(jīng)營能力與審計(jì)意見類型相關(guān)性進(jìn)行了專門研究。 首先對以往文獻(xiàn)研究進(jìn)行回顧和評價,了解有關(guān)持續(xù)經(jīng)營能力與審計(jì)意見類型相關(guān)的理論,為實(shí)證研究部分的變量和模型的選擇提供了理論基礎(chǔ)。其次,選取2003-2006年滬深兩市首次由于持續(xù)經(jīng)營能力重大不確定性而被出具非標(biāo)準(zhǔn)審計(jì)意見的上市公司作為研究樣本,根據(jù)以往研究的結(jié)論選擇了12個反映持續(xù)經(jīng)營能力重大不確定性的財(cái)務(wù)指標(biāo)做因子分析,試圖運(yùn)用因子分析的方法構(gòu)建一個操作性強(qiáng)的科學(xué)有效的企業(yè)持續(xù)經(jīng)營能力評價體系,求出持續(xù)經(jīng)營能力綜合得分,然后運(yùn)用三分類邏輯回歸模型將持續(xù)經(jīng)營能力綜合得分應(yīng)用于審計(jì)意見類型相關(guān)性的分析中,建立審計(jì)意見預(yù)測模型,為廣大審計(jì)報(bào)告使用者服務(wù)。本文研究表明,用持續(xù)經(jīng)營能力綜合得分可以反映持續(xù)經(jīng)營能力的高與低,即企業(yè)的持續(xù)經(jīng)營能力綜合得分越高,表明持續(xù)經(jīng)營能力越好。持續(xù)經(jīng)營能力與審計(jì)意見類型有著密切的關(guān)系:一是不同審計(jì)意見類型之間持續(xù)經(jīng)營能力存在顯著性差異;二是持續(xù)經(jīng)營能力與審計(jì)意見嚴(yán)厲程度負(fù)相關(guān);三在Logistic預(yù)測模型中,選擇0.5,0.9為最佳判定點(diǎn),得到Logistic判別模型的總體預(yù)測準(zhǔn)確率在72.7%,模型預(yù)測效果較好。
[Abstract]:With the increasingly fierce competition in the market, the influence of the significant uncertainty of the enterprise's continuing management ability is becoming more and more prominent, and people pay more and more attention to the problem of the great uncertainty of the continuing management ability. It makes the research of continuing management ability go deeper and deeper. The profession characteristic of CPA is that it needs to use a large number of professional judgments, but the professional judgment involving the great uncertainty of continuing management ability is difficult. Moreover, it is difficult for external users to obtain useful information directly from the audit report on the major uncertainty of going concern, and the audit report issued by CPA does not fully reflect the existence of significant uncertainty in the continuing operation of the enterprise. It is also not clear from the audit opinion whether there is a significant uncertainty of going concern in an enterprise. Therefore, in order to assist the certified public accountants in their professional judgment on the major uncertainty of going concern and to help external information users. Effective access to useful information, This paper makes a special study on the relationship between the going concern ability and the type of audit opinion from the angle of great uncertainty of going concern ability. First of all, review and evaluate the previous literature research, understand the theory about going concern ability and the type of audit opinion, and provide the theoretical basis for the selection of variables and models in the empirical research part. From 2003 to 2006, the listed companies in Shanghai and Shenzhen stock markets, which were issued non-standard audit opinions for the first time due to the significant uncertainty of their continuing operation ability, were selected as the research samples. According to the conclusion of previous research, 12 financial indexes reflecting the uncertainty of going on operation ability are selected for factor analysis, and the method of factor analysis is used to construct a scientific and effective evaluation system of enterprise continuing management ability. The comprehensive score of going concern ability is obtained, and then the comprehensive score of continuous operation ability is applied to the analysis of the correlation of audit opinion type by using three kinds of logical regression model, and the prediction model of audit opinion is established. This paper shows that the comprehensive score of going management ability can reflect the high and low of the going management ability, that is, the higher the comprehensive score of the going management ability, the higher the comprehensive score. It shows that the better the ability of going concern is, the closer the relationship between the ability of going concern and the type of audit opinion is: first, there are significant differences between different types of audit opinion; The second is the negative correlation between the ability of continuing operation and the severity of audit opinions, and the third, in the Logistic prediction model, 0.50.90 is the best decision point, and the overall prediction accuracy of the Logistic discriminant model is 72.7, and the prediction effect of the model is better.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F275;F239.43

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 陳穎;會計(jì)師事務(wù)所經(jīng)濟(jì)依賴度與審計(jì)質(zhì)量[D];南京大學(xué);2011年

2 蘇延春;審計(jì)職業(yè)判斷、持續(xù)經(jīng)營不確定性與判斷質(zhì)量檢驗(yàn)[D];安徽工業(yè)大學(xué);2009年

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本文編號：1543212