再融资资格、异常审计收费与审计意见变通  

On the Qualification of Refinancing,Abnormal Audit Fees and Audit Opinion Modifications

作　　者：赵国宇[1] 

机构地区：[1]广东商学院会计学院,广东广州510320

出　　处：《南京审计学院学报》2012年第5期89-96,共8页journal of nanjing audit university

基　　金：湖南省软科学项目(2008ZK3095);广东商学院校级科研项目(10BS79002)

摘　　要：增加审计收费是上市公司改善审计意见的重要手段,但能在多大程度上改善审计意见需要进一步研究。以2008—2010年间被出具非标审计意见的上市公司为研究对象,进一步将非标审计意见细分,考察这些公司在随后会计年度审计意见的改善程度与审计收费的关系,结果显示:变更审计师不能改善审计意见,上市公司审计收费水平异常增加,可以引起审计意见的改善,但改善的幅度有限,难以通过增加审计收费达到购买标准审计意见的目的。特别值得关注的是,上市公司通过增加审计费用成功地将带强调事项段的审计意见变更为标准审计意见,实现了再融资目的。Unusual increase in audit fees is an important alternative means for a listed company to improve its audit opinion,but to what extent the opinion is modified still needs further study.This paper examines the relationship between the improvement of audit opinion and the audit fees in the next fiscal year,using the listed companies with modified audit opinions during 2008—2010 as samples.The results show that: the change of auditors cannot change the audit opinions;abnormal increase in audit fees could lead to the improvement of audit opinions,but the listed companies can hardly purchase the standard audit opinion by increasing audit fees.It is worthy of special attention that listed companies achieve refinancing purpose by changing audit opinions with highlighted notes into standard ones through increasing audit fees.

关 键 词：再融资资格 异常审计收费 审计意见购买 审计意见变通 标准审计意见 

分 类 号：F239.43[经济管理—会计学]