本文選題：上市公司　切入點(diǎn)：立案調(diào)查　出處：《中國(guó)注冊(cè)會(huì)計(jì)師》2014年11期 　論文類型：期刊論文

【摘要】：本文旨在研究上市公司被立案調(diào)查對(duì)注冊(cè)會(huì)計(jì)師發(fā)表審計(jì)意見(jiàn)的影響。證券監(jiān)管部門(mén)2013年度加大了對(duì)上市公司違規(guī)行為的立案調(diào)查,本文通過(guò)分析注冊(cè)會(huì)計(jì)師發(fā)表的不同意見(jiàn)類型的審計(jì)意見(jiàn),探討同一事項(xiàng)差異化審計(jì)意見(jiàn)的合規(guī)性,進(jìn)而對(duì)該問(wèn)題產(chǎn)生的成因進(jìn)行了研究。
[Abstract]:The purpose of this paper is to study the impact of the filed investigation of listed companies on the audit opinions issued by certified public accountants. In 2013, the securities regulatory authorities increased the investigation into the irregularities of listed companies. By analyzing the audit opinions of different types of opinions issued by CPA, this paper probes into the conformity of different audit opinions on the same matter, and then studies the causes of this problem.
【作者單位】： 大信會(huì)計(jì)師事務(wù)所(特殊普通合伙);
【分類號(hào)】：D922.287;F832.51;F275

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