Study On Corelation Between Voluntary Accounting Change And Audit Opinion

The economic globalization enables the competitions of enterprises becoming the fierceness, financial instrument are innovating constantly, it is becoming more complicated to make enterprise's accounting environment, accountant deal with the marriage partner, because the complexity of the objective environment and variety of the modification motive make the supervision of accounting policy modification face the new difficult problem. Then, what motives of policy modification behavioral concerned by CPA is a policy modification even more? How is the attitude of CPA? A great deal of contents that the accounting policy of voluntary alters,which one is more concerned by CPA?and, How is the result? Some problems existing when audited to the accounting policy modification behavior of listed company, this text have put forward the policy recommendations from accounting criterion, supervision department, Company administration structure and CPA supervision.Basis on the accounting policy modification can have a deep impact on accounting information quality, so, this text take the accounting policy modification as Thread, introduce the topic of studying of the CPA, audit the integrated survey of these two respects of the accounting policy modification and certified accountant,and carry on the deep positive research discussion to the cpa supervision.At the beginning of the thesis, we discussion the accounting policy modification in theory, essence and behavioral characteristic of accounting policy modification, further carry on auditor's behavioral analysis, has described auditor's responsibility, judged the standard in detail, and when the accounting policy modification takes place to enterprises, auditor's attitude of the project to auditing while carrying on auditing and reflecting to finally that audits the behavioral behavior by oneself. After carrying on the abundant theory to analyze, then the listed company that accounting policy modification of voluntary takes place in all, as the research object in 2006-2008 these three years, carry on the positive research, obtain my Congress and count the policy modification and audit the experience data on opinion. Some problems existing when audited to the accounting policy modification behavior of listed company, this text separately from accounting criterion, supervision department, Company administration structure and certified accountant audit odd get the policy recommendations.