Research On The Evolution Of Independent Auditor's Report Of China

Independent audit is one of the most important parts of security market, as the corn of Independent audit, auditor's report takes an important part in linking CPA with audit reports'users. All the great development of audit theory and practice are sure to reflect on the evolution of audit report. At security market, financial reports released by the listed companies are important basis for enterprises stakeholders to make decisions. So the type of audit report of the list company is highly regarded by all kinds of outsiders, and may have important effects on their decision behaviors. Therefore it has strong theoretical and empirical implications to make an intensive study of Independent auditor's report.Five parts in this paper are as follows:Chapter One: Mainly introduces the research background, research contents, research methods and framework, creative points and shortages on the paper.Chapter Two: Introduction of the involution of Independent auditor's report in the abroad, and then analyzes its impart on our auditor's report.Chapter Three: This chapter analyzes the regularities of Independent auditor's report involution and four main factors in promoting Independent auditor's report development.Chapter Four: Independent auditor's report involution of china, this chapter analyzes the three stages of Independent audit report changing and trend.Chapter Five: making-decision usefulness changing of Independent audit report of china. This chapter begins with the demonstration about investigating the characteristics of listed companies disclosing fictitious financial information, and then selects the data in 2006 of the listed companies as samples, and studies the characteristics of the market conducting effect of audit opinions on the foundation of the analysis of relevant documents and of the theoretical analysis. So as to analyses the function of the new Auditing Standards in 2006.Chapter Six: obtaining enlightenment to Independent audit report change. From the above analysis giving advice to strengthen the performing ability of the new audit standard system especially the ability of CPA, therefore the role of audit can be seen.