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The Research on Corporate Governance Issued Audit Opinion

Author: HuHuiFang
Tutor: WangLin
School: Lanzhou University of Technology
Course: Accounting
Keywords: Ownership structure Characteristics of Board of Directors Audit opinion
CLC: F239.4
Type: Master's thesis
Year: 2010
Downloads: 152
Quote: 1
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Abstract


1 January 2007 the new auditing standards after the implementation of the CPA's audit risk by the traditional concern of risk-oriented audit turned to the company's business risk-oriented audit, the criteria for a greater emphasis on the assessment of the risk of material misstatement, corporate governance is the cause one of the key factors of the risk of material misstatement of the certified public accountant, certified public accountants audit opinion type, corporate governance impact this concern, therefore, this article by the empirical analysis of the impact factors of corporate governance on the type of audit opinion by The results: the higher the proportion of state-owned shares, the greater the possibility of standard audit opinions issued by the certified public accountant, the higher the proportion of corporate shares, the greater the likelihood of the standard audit opinions issued by the certified public accountant, the higher the proportion of outstanding shares, the CPA has issued a non-standard audit the greater the likelihood of opinions, the greater the proportion of the largest shareholder, the CPA has issued standard audit opinion the greater the likelihood, the greater the percentage and the second to the tenth largest shareholders, the CPA has issued non-standard the greater the likelihood of audit opinion on the possibility of the greater, the greater the size of the board, the CPA has issued standard audit opinion, the greater the proportion of the post of chairman and general manager of two unity, certified public accountant is more likely to issue a standard audit opinion, independent the greater the likelihood the higher the proportion of the directors of the Board, the CPA has issued a modified audit opinions, the greater the proportion of executive stock ownership, certified public accountant is more likely to issue a standard audit opinion. The concrete steps are as follows: the first part of the Introduction discusses the purpose and significance of this study, research, research methods; respectively Literature Review of corporate governance and audit opinion. The second part is the theoretical analysis of the audit and corporate governance. First, the analysis of the theory of corporate governance, the audit of the basic theory, as well as a certified public accountant's audit risk analysis. Improper audit risk will have to face after the type of audit opinion issued through the theory expounded registered accountant. The third part of the empirical research on corporate governance audit opinion. Discusses the sources of independent variables and the dependent variable in the empirical model, data sources, and empirical research methods and content. The fourth part is an empirical test of corporate governance audit opinion, 204 issued standard audit opinion, and 204 are non-standard audit opinions issued by the listed company data on analysis verify our corporate governance audit opinion. Certified public accountant in accordance with the research results of analysis of corporate governance to the type of audit opinion issued to registered accountants, certified public accountants audit opinion, the impact of the audit industry, the securities market, investors and creditors is proposed to improve the quality of certified public accountants audit to reduce audit The risk of the proposal.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit
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