担保链中企业审计报告——持续经营审计状况及一种新的审计意见变通行为  

Audit Reports of the Listed Companies in the Surety Chains—— A New Approach to Alter the Opinion of Audit Reports

作　　者：蔡利剑[1] 张人骥[2] 

机构地区：[1]上海财经大学,上海200433 [2]上海国家会计学院,上海201702

出　　处：《审计与经济研究》2005年第5期31-34,共4页Journal of Audit & Economics

摘　　要：一种新的审计意见变通行为虽然不试图改变审计意见的性质,但是却用相对较轻微的事实代替实际已经存在的较为严重的问题作为发表审计意见的依据。这显然会误导投资者。More and more listed companies get involved in the surety chains which are full of risks. Many of these companies have been specially treated and this situation should be the focus of the job of CPAs. This paper reveals that some of the CPAs can neither correct the illegal transactions of the surety loss, nor make a proper report on these companies＇ on-gong ability. Most importantly, new approaches should be explored to alter the opinion of the audit report.

关 键 词：持续经营 审计意见变通 职业判断 担保损失 预计负债 

分 类 号：F239.43[经济管理—会计学]