audit opinion的例句大全

Exclusion of samples that listed companies receive modified audit opinion is important.

本文主要有以下发现：第一，剔除非标意见对测量上市公司会计稳健特征非常重要。

In theory, we enrich the research of executive features and audit opinion.

本文的研究丰富了高管特征与审计意见方面的研究。

The core audit concepts include independence, professional circumspection, professional ethics, audit evidence, audit standard, audit test, and audit opinion. The derived audit concepts include professional competence, audit materiality, audit risk, audit responsibility and fair expression.

核心概念包括独立性、职业谨慎、职业道德、审计证据、审计标准、审计测试、审计意见，派生概念包括专业胜任能力、重要性、审计风险、审计责任、公允表达。

The auditors issued an audit opinion is not appropriate and lead to the possibility of legal liability.

是审计人员发表不恰当审计意见的可能性及其导致的法律责任。

On the other hand, the joint value test shows that audit opinion type has high correlation with excess earning of stock price when it is jointed with other relevant factors.

联合价值检验显示，审计意见类型和其他相关因素的联动作用与审计意见类型单独作用相比，对样本累计超额收益的影响具有显著差异；

To seperate samples by each year and type of audit opinion; set the normal study windows and abnormal study windows.

对研究样本数据进行分年度、分审计意见类型研究；

Audit Materiality Level, Accounting Firm Size and Audit Opinion

审计重要性水平、事务所规模与审计意见

Research on Factors Affecting Audit Opinion about the Listed Company

上市公司审计意见类型的影响因素研究

This paper proposed four hypotheses based on the corporate governance theory and try to add the information of corporate governance and the audit opinion into the pre-warning index systems.

本文以公司治理相关理论为基础提出了四个研究命题，尝试将公司治理信息和审计意见两个方面的变量融入到财务危机预警指标体系中。

Research on the Effectiveness of the Supervisory Board Based on the Non-standard Audit Opinion

基于非标审计意见的监事会有效性研究

Then, filter the pre-warning indexes strictly by significance analysis and factors analysis. We constructed the purely financial pre-warning model and the integrated model including the information of corporate governance and the audit opinion inside by multiple logistic regression method.

接着，本文通过显著性分析和因子分析对各预警指标进行了严格的筛选，并通过多元逻辑回归方法分别构建了纯财务预警指标的预警模型和加入公司治理信息变量及审计意见变量的预警模型。

After making further classifying analysis of MAOs, we discover that further ( analysis) shows that earnings management of a firm can only increase the ( possibility) of unqualified audit opinion with explanatory notes, while it does not have any significant influence on other type MAOs.

我们进一步还对非标意见进行了归类分析，发现公司盈余管理行为仅仅会增加收到“带说明段无保留意见”的可能性，而对其他类型非标意见的出具则无显著影响。

The paper also finds the operation and profitability ability of listed companies has a significant negative correlation with the audit opinion, that is, when the companies has a good capacity and profitability ability, CPAs prefer to issue a non-standard unqualified audit opinion.

另外通过模型回归本文发现上市公司的营运能力和盈利能力对审计意见呈现显著负相关关系，即当被审计单位具有良好的经营能力和盈利能力，注册会计师更容易出具标准无保留审计意见。

It finds that the non-standard unqualified opinion is significant positive correlated to ROF, this is illustrated that auditor on audit marketplace has a behavior of audit opinion modification which auditor subscribes the comparatively looser audit opinion for the sake of the desire that meets client.

研究发现，上市公司收到的非标准无保留审计意见与年报审计费用率正相关，这说明，审计市场存在注册会计师满足客户意愿、出具比较宽松的审计意见的审计变通行为；

This paper has pointed out that the form of CPA collaborative fraud is mainly from the audit opinions issued by type. CPA, having collaborative fraud with the audited entity, issues unqualified audit opinion and alters types of audit opinion in order to reduce the severity.

对于注册会计师协同舞弊的表现形式，主要是从签发的审计意见类型进行分析，指出注册会计师主要是通过签发无保留审计意见和变通审计意见类型以减轻严重程度与被审计单位协同舞弊。

High quality of Internal Control can improve the authenticity and reliability of financial information, can reduce the likelihood of earnings management, the company is more likely to get the standard unqualified audit opinion.

良好的内部控制能够提高财务信息的真实可靠，降低盈余管理发生的可能性，更容易得到标准无保留的审计意见。

To execute the new IPO system effectively depends on CPAs'high quality auditing and proper audit opinion.

另一方面，核准制的有效实施，将在很大程度上依赖于注册会计师的高质量审计和恰当的审计意见类型。

Audit opinion on financial information

对财务数据资料的审计意见

Literature Review of Audit Opinion Shopping

审计意见收买研究综述

The analysis of audit opinion.

八是审计意见分析法；