摘要
本文分析了自我国出现首份上市公司持续经营不确定性审计意见的审计报告以来,注册会计师对上市公司持续经营审计不确定性发表审计意见的总体情况与趋势,阐述了注册会计师对上市公司持续经营不确定性发表的审计意见的合理性及其存在的问题。
This paper first analyzes the general situations and the overall trend of the auditing opinions presented by the CPAs on the uncertainty of the listed companies＇ sustainable operation since the first auditing report was disclosed and finally explores the rationality and the existing problems about such auditing opinions.
出处
《审计与经济研究》
北大核心
2006年第2期27-31,共5页
Journal of Audit & Economics
关键词
上市公司
持续经营
不确定性
审计意见
分析
listed companies
sustainable operation
uncertainty
auditing opinion
analysis
