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The Influence of Audit Opinion Owing to the New Audit Standards

Author: TanLiNa
Tutor: GaoYing
School: Beijing Jiaotong University
Course: Accounting
Keywords: New auditing standards Audit opinion Auditor Independence Modern risk -oriented audit
CLC: F239.4
Type: Master's thesis
Year: 2009
Downloads: 475
Quote: 1
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Abstract


2006 practice guidelines issued by the Ministry of Finance of the Chinese Institute of Certified Public Accountants ( referred to as the new auditing standards ) insufficient emphasis on the application of modern risk -oriented audit model , certified public accountants to maintain a high degree of independence of the audit modern risk -oriented audit philosophy to carry out a specific audit activities . Modern risk-oriented audit application in China is bound to accountants through a series of audit procedures published audit report opinion type impact . Through a combination of theoretical analysis and empirical research , based on the theory of auditor independence and risk - oriented auditing theory , combined with China's actual situation hypothesis , further model , the new auditing standards of the system variables as independent variables in control firm changes the firm whether the four listed companies operating and financial situation , the new auditing standards by logistic regression study of the type of audit opinion . After empirical studies show that : the new auditing standards on audit opinions negatively related to the impact that the implementation of the conditions of the new auditing standards , issued by the accounting firm to reduce the probability of non-standard unqualified audit opinion from the accounting firm , listed company , the angle of the public as well as the macro environment analysis of its causes , and to further the non-standard unqualified audit opinion analysis found that the type of an unqualified audit opinion with emphasis of matter presented under the impact of the implementation of the new auditing standards listed trend , rather than an unqualified opinion show a downward trend , and the degree of influence than the former . In addition, the model regression we find operating capabilities and profitability of listed companies on the audit opinion significant negative correlation , that is, when the audited entity has a good business and profitability , the Registered Accountants easier issued unqualified audit opinion .

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