DocumentCode
1960071
Title
The analysis on audit report types of listed company annual report
Author
Jia Xiuyan
Author_Institution
Sch. of Manage., Changchun Inst. of Technol., Changchun, China
Volume
2
fYear
2012
fDate
20-21 Oct. 2012
Firstpage
289
Lastpage
292
Abstract
For CPA, the general audit objective of the listed company, is the audit opinion to accounting statements, which is the final product that CPA provide -all kinds of audit opinion types reports. First, from the role of audit report for the annual report the, we introduce the five type audit report; Second, analysis 2011 audit report of listed company, combining audit report the two years before, summarizes the characteristics of the audit report and the problems reflected by the audit report. According to the question, we put forward the corresponding measures.
Keywords
auditing; company reports; CPA; accounting statements; audit opinion type reports; audit report type analysis; listed company annual report; Companies; Educational institutions; Market research; Standards; Annual Report; Audit opinions; Listed companies;
fLanguage
English
Publisher
ieee
Conference_Titel
Information Management, Innovation Management and Industrial Engineering (ICIII), 2012 International Conference on
Conference_Location
Sanya
Print_ISBN
978-1-4673-1932-4
Type
conf
DOI
10.1109/ICIII.2012.6339835
Filename
6339835
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