沪市上市公司非标准审计意见中的会计审计问题探析  

Analysis of Accounting and Auditing Issues Based on the Modified Audit Reports for the Listed Companies in Shanghai Stock Exchange

作　　者：周勤业[1] 林勇峰[1] 

机构地区：[1]上海证券交易所

出　　处：《中国注册会计师》2003年第12期11-12,共2页The Chinese Certified Public Accountant

摘　　要：This article analyzes someaccounting and auditing issues, basedon 70 cases of modified audit reports forannual financial statements of ShanghaiStock Exchange listed companies forthe fiscal year 2002, with the aim at adiscussion of issues in theimplementation of accounting andauditing standards.This article analyzes someaccounting and auditing issues, basedon 70 cases of modified audit reports forannual financial statements of ShanghaiStock Exchange listed companies forthe fiscal year 2002, with the aim at adiscussion of issues in theimplementation of accounting andauditing standards.

关 键 词：沪市 上市公司 非标准审计意见 会计审计 会计准则 会计制度 独立审计准则 

分 类 号：F239.4[经济管理—会计学]