期刊文献+

浅析审计意见变通及原因 被引量:3

在线阅读 下载PDF
导出
摘要 根据《独立审计准则》要求,注册会计师应遵守职业道德,客观公正地为被审单位出具审计意见。然而,目前在注册会计师行业进行变通审计意见的行为非常严重。本文就审计变通形式及原因进行分析。
作者 李玉俊
机构地区 天津职业大学
出处 《企业经济》 北大核心 2005年第9期176-177,共2页 Enterprise Economy
  • 相关文献

参考文献4

二级参考文献21

  • 1Charles J P Chen, Shimin Chen and Xijia Su. Profitability regulations,earnings management and modified audit opinions: Evidence from China [J]. Auditing:A Journal of Practice & Theory,2001,9-30.
  • 2Charles J P Chen, Xijia Su, Ronald Zhao. An emerging market's reaction to initial modified opinions: Evidence from Shanghai Stock Exchange. Working paper,June 1998.
  • 3Eli Bartov, Ferdinand A Gul,J udy S L Tsui. Discretionary- accruals models and audit qualifications. Journal of Accounting and Economics, 30(2001 )421 - 452.
  • 4伍利娜 王立彦 高强.“审计报告时滞与审计师,客户特征”[A]..《中国审计改革与发展研究》[C].中国财政经济出版社,2003..
  • 5Begtey, J., and P. E. Fischer, 1998, "Is there inforrmtion in an earnings announcarmat delay?" Review of Accounting ,Cxudies 3.
  • 6Charles J.P.Chen, Xijia Su and Ronald Zhao, 2000, "Market Reaction to Initial Qualified Audit Opinions in an Emerging Market: Evidence from the Shanghai Stock Exchange," Con-temporary Accounting Research 17.
  • 7In-Mu G. Haw, Kyungjoo Park, Daqing Qi, and Woody Wu,2003, "Audit Qualification and Timing of Earnings Announce-ments: Evidence from China," Auditing: A Journal of Practice & Theory 22.
  • 8Watts, R.L., and J. L. Zimmerman, 1990, "Towards a positive theory of the determination of accounting standards," The Ac-counting Review 65:131-156.
  • 9Whittred, G, 1980, "Audit qualification and the timeliness of corporate annual reports," The Accotmting Review 55.
  • 10李若山.我国会计问题的若干法律思考[J].会计研究,1999(6):16-25. 被引量:72

共引文献243

同被引文献24

引证文献3

二级引证文献10

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部