浅析财务重述与审计意见关系

摘　要：财务报告作为上市公司对外披露信息的主要载体，是投资者获得公司信息的重要途径。高质量的会计信息是资本市场有效的基础，上市公司进行财务重述意味其存在盈余管理的可能，但财务重述是否意味着审计质量的低下，甚至审计失败。本文主要从财务重述与审计意见的理论入手，收集2006年至2008年我国A股市场发生财务重述的上市公司为研究样本，揭示其发生的内在原因，分析财务重述发生不同时期所使用的审计程序，梳理其影响因素来探讨财务重述与审计意见的关系，并提出一些启示和建议。
关键词：财务重述；审计意见；审计程序

Analysis on the Relationship between Financial Restatement and Audit opinion

Abstract：Financial reporting is the chief carrier that companies disclose the information to the public,and the main approaches of investors getting the information. The high quality of accounting information is the basis of the capital market, financial restatement of listed company means it could exist earnings management. However, financial restatement whether means low audit quality even audit failure. This article is starting from the theory of financial restatement and audit opinion. And collects data of these companies from 2006 to 2008 in A stock market in China as samples. Based on this,list company that occurs financial restatement to reveal its underlying reasons, analysis of financial restatement audit procedures used by the different periods,and combing its influencing factors to explore the relationship between financial restatement and audit opinion, put forward on the basis of policies and suggestions.
Key words：Financial Restatement; Audit Opinion; Audit Procedure

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