Reservations Research

The general purpose of CPA audit is to provide appropriate audit opinions for the audited units' earnings reports,so as to enhance the reference value of listed companies' earnings reports to financial information users.With the growing perfection of capital market and rational investors,by the audit report on the financial information users reasonably determine the financial situation of listed companies is becoming more and more important,more and more investors rely on the audit report in the decision of investment advice.As the role of CPA in the investment decision of capital market is significant,audit opinion as the core content of CPA has become the focus of many professionals.No reservations accounted for 99% of the current level of China's A stock market and the standard opinion with emphasis paragraph,all kinds of non-standard opinions only accounted for less than 1%,but the exposure of the SFC punishment cases are issued on this shows that emerge in an endless stream,China's current audit opinion relatively rough and abstract audit under the principle of some problems.In the auditing standards,there is a boundary between the reservations and many kinds of non-standard opinions,which leads to the larger space for the CPA to issue the opinion.Therefore,this article takes reservations as the research object.This paper mainly uses the method of case statistics analysis to analyze the reservations issued by the A-Share Listed Companies in two cities of Shanghai and Shenzhen in 2014-2016 years.First,the overall situation of the reservations of the A-Share Listed Companies in the two cities of Shanghai and Shenzhen from 2014 to 2016 is analyzed.Through the grasp of the overall situation to find out the issues affecting the publication of reservations,the impact of the analysis.Then through case analysis and the basis of the theoretical basis,the boundary of the reservation is analyzed.On the basis of the analysis of the reservations boundary,the problems of the reservations issued by the A-Share Listed Companies in the two cities of Shanghai and Shenzhen from 2014 to 2016 are analyzed.Finally,the conclusion is drawn and suggestions are put forward to provide suggestions and Enlightenment for the CPA to publish the appropriate reservations.