• 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