【摘要】：作為中國(guó)資本市場(chǎng)中保護(hù)投資者利益的一種手段,法律懲戒在注冊(cè)會(huì)計(jì)師行業(yè)監(jiān)管中扮演著重要角色。本文通過對(duì)我國(guó)資本市場(chǎng)上市公司數(shù)據(jù)的研究表明,隨著法律懲戒力度增強(qiáng),審計(jì)意見和審計(jì)行為存在明顯的變通可能性,注冊(cè)會(huì)計(jì)師會(huì)更多地出具非標(biāo)準(zhǔn)審計(jì)意見類型的審計(jì)報(bào)告。這意味著,法律懲戒對(duì)審計(jì)意見類型具有重要影響,是注冊(cè)會(huì)計(jì)師做出審計(jì)判斷時(shí)考慮的一個(gè)重要因素。
[Abstract]:As a means to protect the interests of investors in China's capital market, legal punishment plays an important role in the supervision of CPA industry. Through the study of the data of listed companies in China's capital market, it is shown that with the strengthening of legal punishment, there is an obvious possibility of flexibility in audit opinions and audit behavior, and certified public accountants will issue more audit reports of non-standard audit opinions. This means that legal punishment has an important impact on the type of audit opinion and is an important factor considered by certified public accountants in making audit judgment.
【作者單位】： 山東經(jīng)濟(jì)學(xué)院會(huì)計(jì)學(xué)院;
【基金】：山東省自然科學(xué)基金項(xiàng)目(Y2007H12) 山東省軟科學(xué)研究項(xiàng)目(2008RKB267) 山東省優(yōu)秀中青年科學(xué)家科研獎(jiǎng)勵(lì)基金(2008BS08011)的階段性研究成果 山東省“泰山學(xué)者”建設(shè)工程專項(xiàng)經(jīng)費(fèi)資助
【分類號(hào)】：D922.27

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