The Study Of Paragraphs Emphasized Audit Report

As a result of the final work of CPA, audit report is a signal to investors passed the quality of accounting information of the audited entity. Non-standard audit report describes the quality of accounting information of the audited entity with varying degrees of defects, so it deserves more attention. This paper selects the 58 explanatory notes unqualified audit report from our 2013 Annual 2515 Shanghai and Shenzhen A-share listed company’s audit report as a sample study. We find that the continued viability of uncertainty and major issues are the main causes of uncertainty emphasis of matter paragraph in the auditor’s report. We found that there are many problems in the course of its use through specific causes, and give the corresponding solutions.This paper is divided into six chapters. Chapter 1 is an introduction; Chapter 2 is a literature review from the listed company’s financial characteristics and features of two non-standard accounting firms audit opinion on the relevant documents were combing; Chapter 3, the background and rationale for the system, it is emphasized that matters relevant guidelines section of the audit report from both foreign and domestic aspects of the sort, and theoretical analysis; Chapter 4 is for 2013 cities in 58 specific causes annual audit of samples for analysis of CSI; Chapter 5 through case Emphasis of Matter paragraph analysis of the audit report on the problems of the analysis; Chapter 6 is the conclusion of this paper summarizes the full text of the research findings, policy recommendations, limitations and future directions for further research.The main conclusions obtained in this paper include:(1) Emphasize matter paragraph unqualified audit opinion is the main cause of the continued viability of significant uncertainty and there are significant doubts about the matter. Where the former mainly for the financial aspects of the company, which shows that the opinions of the company’s own type of risk related to the difference between profitability and solvency of the company, may be issued an unqualified opinion emphatic events. Significant uncertain mainly includes regulatory action and abnormal lawsuit. In addition, this study found that * ST or ST companies were issued emphasis of matter paragraph unqualified audit report on the possibility of large scale and high quality of service audit changes to accounting firms offer.(2) There are still many questions to emphasize the audit opinion matters segment during use, for example, some matters have not reached critical level; emphasize alternative to other non-standard audit opinion matters segment audit opinion; emphasis of matter paragraph vague statements; accounting statements Note the index number for the disclosure of the existence of notes emphasize matters wrong, disclosure is not clear, the problem of inadequate and untrue; corporate governance layer to deal with incomplete explanation.