In china , recently unceasing accountant forgeries are likely largely related to the frequent changing of auditor , on the one hand , some listed company , achieved the aim to purchasing auditing results 、 concealing forged financial information , by frequent changing its auditing office 注册会计师可以通过会计信息调整、出具非标准的审计意见、解除审计合约等形式发挥自己的功能。其中审计合约的解除,审计师的变更是否会提高审计质量便是本文关注的问题。
Because previous studies show that post - switch opinions arenot more favorable than pre - switch opinions , some researchesconcluded that opinion shopping is futile . however , this conclusionis flawed because pre - switch opinions are poor proxies for theunobserved reports companies would have received had theymade opposite switch decisions . hence , we want to improve thetraditional methodology 在以前国内的相关研究中,由于可观察到的审计意见类型在上市公司变更审计师以后在总体上并没有得到明显的改善,因此得出结论说“中国的a股上市公司在总体上并没有成功地进行审计意见购买” 。
However , since the midst of 1960 ' s , with changing of internal and external operation background and social law surroundings , and economics life depending on audit opinion expending , accounting companies and auditors are running into proceeding case , which lead them into suffer inserious even destructive impout . audit risk exists anytime , anyplace , even intense . but , audit risk canlbe controlled 然而， 20世纪60年代中期以来，随着被审单位内外部经营背景和社会法律环境的变化，以及经济生活对审计意见依赖程度的扩大，会计公司和审计人员不断陷入诉讼案件中，受到沉重的甚至是毁灭性的打击。
The cpa audit , therefore , in terms of both its inward demand and outward pressures , has the function of certifying the value of accounting inform ation . since the audit opinion of the cpa has an " economic effect , " different audit qualities may change the distribution of interest among different participants in the capital market 注册会计师审计无论就内在要求还是外在压力而言都具有增进会计信息价值的功能，而注册会计师审计意见具有的“经济后果"影响，又使审计质量的高低改变着资本市场上各参与方的利益安排。
Ministry of finance promulgated " china to register pours accountant to audit criterion 1501st - report of audits " to carry on the omni - directional revision to the original standard report of audit , this formed the audit opinion and the writing up report of audit promoter action regarding standard chartered accountant , but has not been able to maintain with the audit goal development request should perform identically to revise 摘要财政部颁布的《中国注册会计师审计准则第1501号审计报告》对原有的标准审计报告进行了全方位的修订，这对于规范注册会计师形成审计意见和出具审计报告起到促进作用，但未能与审计目标的发展要求保持一致应加以修正。
The nature of civil auditing risks carries three aspects : 1 ) , the risks of cpa ' s inability to detect the big mistakes ; 2 ) , auditing risks in a narrow sense , which refers to the risks of cpa ' s giving improper opinions , and 3 ) , risks in a broad sense , which means the possibility of auditing entity suffering of losses 民间审计风险的本质可以从三个层次来理解： （ 1 ）最狭义的审计风险。它指的是注册会计师未能察觉出重大错弊的风险； （ 2 ）狭义的审计风险。它指的是注册会计师发表不恰当审计意见的风险； （ 3 ）广义的审计风险。
With the purpose of providing foundation of choosing empirical samples according to audit opinion , chapter 2 studies the theoretical basis and concept of fraudulent accounting information , expatiates the relationship between audit opinion and fraudulent accounting information . chapter 3 introduces the process of sample choosing , indices selecting and filtering , and model constructing of quantificational research of identifying fraud . based on the descriptive analysis , chapter 4 builds up mda function and ann models of identifying fraudulent accounting information of china ’ s listed companies , and verifies the identifying ability of these function and models 本文分为四个章节:首先,本文提出选题背景,总结国内外研究现状,同时阐明研究目的、研究步骤及行文结构;第二章研究会计信息失真的理论基础和概念内涵,阐述审计意见与会计信息失真的关系,为依据审计意见类型选取实证样本进行理论铺垫;第三章介绍会计信息失真识别定量研究的样本选取、识别指标选取和筛选,最后构造实证模型;第四章在剖面分析基础上结合实证样本和识别指标进行定量研究,依次建立会计信息失真多元判别分析识别函数和13指标、 5指标神经网络识别模型,并分别检验它们对中国上市公司会计信息失真的识别能力;最后结论对会计信息失真识别的定量研究结果进行归纳总结,探讨本研究对识别会计信息失真的理论和实践意义,并指出本研究存在的局限及后续研究方向。
Some foreign literatures use the samples of our capital market , but the data is before 2000 . however , there is something new after 2000 . there are fewer national literatures investigating the timeliness of the annual announcements . after the comparisons and estimations of the foreign and national literatures , our sample consists of announcements between 1997 and 2004 and we investigate the effects of audit opinions and unexpected earnings on the timeliness of annual announcements and the interaction effect between them . the sample consist the announcements after 2000 and we consider our special background too , so it is more applicable to the chinese environment 本文研究发现在审计意见相同的情况下,有负的未预期盈余的公司比有正的未预期盈余的公司公布年报的时间要晚;而在未预期盈余的性质相同的情况下,没有得到标准审计报告的公司比得到标准审计报告的公司公布年报的时间要晚;而且不仅未预期盈余的方向会影响公司公布年报的时间,未预期盈余的大小也会影响公司公布年报的时间;未预期盈余和审计意见的类型存在相关关系;公司的股权性质也会影响公司公布年报的时间。
In essence , current auditing risk model ( audit risk = inherent risk * control risk * detection risk ) includes two translations . the first translation is that the possibility of material errors and omittances in the audited financial statements equals to the possibility of reporting the inappropriate audit opinion , and the second is that the possibility of reporting the inappropriate audit risk equals to audit risk . the first translation is generally accepted , but it is quite doubtful for the second translation 现行的审计风险模型(审计风险=固有风险控制风险检查风险)实质上是将“审计行为结束后会计报表中仍然存在审计人员未能察觉的重要错报或漏报的可能性”等价于“发表不恰当审计意见的可能性”再等价于审计风险，第一次等价由于等价程度高被普遍认可，至于第二次等价却有些牵强。
The results suggest fraud companies have higher debt ratio and proportion of other receivable to current assets , slower short - term liquidity , have lower ratio of days " sales in receivables , adjusted operational cash flow per share and smaller equity ' s centralization extent than nonfraud companies have . beside non - fraud companies , fraud companies are easier to receive non - standard unqualified auditing opinion 实证结果显示：舞弊公司与非舞弊公司相比有更高的负债比率、其他应收款占流动资产的比重，更差的短期偿债能力，更低的应收账款周转率、调整后每股现金和股权集中度，也更容易被注册会计师出具非标准无保留审计意见。
