关于审计报告中持续经营意见的研究

发布时间：2018-05-11 21:10

本文选题：持续经营不确定性 + 审计责任　；参考：《上海海事大学》2005年硕士论文

【摘要】：持续经营假设是会计核算的重要前提之一。然而这种对会计主体发展前途的确定性设想,受到当今社会持续经营不确定性普遍存在的挑战。企业持续经营风险的加大同样增大了注册会计师的审计风险。持续经营审计问题引起人们的关注。本文以审计报告中的持续经营意见为中心,就持续经营相关概念,对持续经营假设发表意见时应关注的主要问题展开阐述,介绍国内外审计准则对于出具持续经营意见的规定,然后针对我国上市公司持续经营意见发表的现状,探讨2003年修订的《独立审计具体准则第17号——持续经营》的规范作用及进一步完善的建议。本文的研究共分六部分进行。第一部分从持续经营相关的概念入手,为今后研究打下理论基础。在会计报表使用者、注册会计师自身和会计信息质量多方面的共同要求下,持续经营审计显得必不可少。既然持续经营审计是必行的,怎样对持续经营发表审计意见成为接下来要解决的问题。本文第二部分首先解决持续经营审计过程中的审计责任、审计证据和持续经营审计意见带来的“自我实现预测效果”等问题,为持续经营报告方式作出铺垫。本文第三部分介绍了各国审计准则对持续经营审计的规定,重点比较了我国独立审计准则、国际审计准则和美国审计准则的相关规定。此章构成数据分析的准则基础。在《准则》颁布又修订的大背景下,我国证券市场上对上市公司持续经营意见的出具情况呈现怎样的状态,是本文第四部分重点解决的问题。文章选取1997—2004年间中国上市公司出具的有关持续经营不确定性的审计意见为样本,以描述性统计为主要方法,由审计意见出具的总体情况,到意见来源的统计分析,掌握大体情况,再由面到点,选取典型案例加以分析,最后总结在分析过程中发现的问题。注意以准则修订征求意见稿的颁布时间(2002年)为标准,在必要时划分样本数据,重点关注修订后的准则的规范作用,为完善《准则》的建议提供依据。发现问题是为了解决问题,本文第五部分针对持续经营意见中存在的问题,简单分析原因,试图通过《准则》的进一步完善,加强《准则》的规范作用,以达到本次研究的最终目的。本文最后一部分,总结研究思路,得出研究结论和研究局限性。文章虽然接近尾声,但是对该问题的关注和研究不能止步,在本文的启发下,为取得更有意义的结果同时也为弥补本次研究的不足,今后的研究方向也变得鲜明起来。
[Abstract]:The hypothesis of going concern is one of the important premises of accounting. However, the certainty assumption of the development of accounting subject is challenged by the uncertainty of continuous operation. The increase of the risk of continuous operation also increases the audit risk of CPA. The problem of continuous operation audit has aroused people's attention. This paper centers on the opinion of going concern in the audit report, expounds the related concepts of going concern and the main problems that should be paid attention to when expressing opinions on the hypothesis of going concern, and introduces the provisions of the audit standards at home and abroad for issuing the opinions on going concern. Then, in view of the current situation of our country's listed companies' opinions on continuing operation, this paper probes into the normative role of the Independent Audit concrete Standard No. 17-going concern, which was revised in 2003, and the suggestions for further improvement. This paper is divided into six parts. The first part starts with the concept of going-concern and lays a theoretical foundation for future research. Under the common requirements of accounting statement users, certified public accountants themselves and the quality of accounting information, continuous operation audit is essential. Since going concern audit is necessary, how to issue audit opinion on going concern becomes the problem to be solved next. The second part of this paper first solves the audit responsibility in the process of going concern audit, the audit evidence and the "self-realization forecast effect" brought by the audit opinion of going concern audit, and makes the foundation for the way of going concern report. The third part of this paper introduces the regulations of the audit standards of various countries on the going concern audit, and compares the relevant provisions of the independent auditing standards, the international auditing standards and the American auditing standards. This chapter forms the criterion foundation of data analysis. Under the background of the promulgation and revision of the Standard, it is the key problem to be solved in the fourth part of this paper that how to issue the opinions on the continuous operation of listed companies in the securities market of our country. This paper selects the audit opinions on the uncertainty of going concern issued by Chinese listed companies from 1997 to 2004 as a sample, taking descriptive statistics as the main method, from the overall situation issued by the audit opinions to the statistical analysis of the sources of opinions. Grasp the general situation, then from face to point, select typical cases to analyze, and finally summarize the problems found in the process of analysis. We should take the time of issuing the revised draft for comments (2002) as the standard, divide the sample data when necessary, focus on the normative role of the revised standard, and provide the basis for perfecting the proposal of the Standard. In order to solve the problem, the fifth part of this paper simply analyzes the reasons for the problems existing in the opinion of going concern, and tries to strengthen the normative role of the criterion through the further improvement of the "Standard". In order to achieve the ultimate purpose of this study. In the last part of this paper, the author summarizes the research ideas, draws the conclusions and limitations of the research. Although the article is near the end, the attention and research on this issue can not stop. Under the inspiration of this paper, in order to obtain more meaningful results and to make up for the deficiencies of this study, the future research direction has become clear.
【学位授予单位】：上海海事大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【引证文献】