摘要
文章以我国2010—2014年沪深A股主板市场上市公司为样本,分析了上市公司对外投资程度对审计意见的影响。实证结果表明,上市公司对外投资程度越高,被出具非标准审计意见的概率越大;按对外投资程度将上市公司进一步分为生产经营型和投资经营型两种盈利模式的上市公司,发现投资经营型上市公司更容易被出具非标准审计意见。这表明在风险导向审计模式下,审计师充分考虑了上市公司"不务正业"的对外投资对财务报告经济后果的影响,并将其纳入审计风险的判断。
Based on Chinese A-share main board listed companies from 2010 to 2014, the paper analyzes the impact of investment abroad level on the audit opinion of listed companies. Empirical results show that the higher degree of investment abroad in listed companies, the greater the probability of non--standard audit opinions issued by; According to investment abroad levels, listed companies will be further divided into two profit model, that are production management and investment management, which finds out that investment management profit model is more likely to be presented a non--standard audit opinion. This sug- gests that in the risk-oriented auditing mode, auditors fully considered listed companies ＂failing＂ effects of investment abroad on economic consequences of financial reporting, and put it into the audit risk assess- ment.
出处
《西安财经学院学报》
CSSCI
2017年第3期41-46,共6页
Journal of Xi’an University of Finance & Economics
基金
陕西省科技厅软科学基金项目(2010KRM75)
关键词
上市公司
对外投资程度
盈利模式
审计意见
listed company
investment abroad level
profit model
audit opinion
