财务报表重述公司审计质量研究

以财务报表重述公司为研究对象，考察财务报表重述公司年报审计质量。结果表明：财务报表重述的幅度对非标审计意见的出具有显著的影响力；初始差错年和报表重述年，注册会计师都能在一定程度上识别上市公司的盈余管理动机，并在审计意见中有所反映；审计师任期和对财务报表重述公司出具非标审计意见之间没有显著的相关性；事务所规模和非标审计意见的相关性并不显著，结论没有支持大事务所更有可能对重述公司出具非标审计意见。

The Audit Quality of Financial Statement Restatements

The research has been done to investigate the audit quality of financial statement restatements. Results show that the degree of financial statement restatements has significant influence on the issue of non-standard audit opinions; in the year of misstatement and the year of financial restatement, CPA can to some extent identify the motivations of the earning management in the listed companies, then report them in the audit opinions. The term of office of auditors and the scale of accounting firm are no significant relationships with non-standard audit opinions. The results don''t support the thinking that bigger accounting firms would issue more non-standard audit opinions to the companies who are financial restated.