Study On Audit Quality Of Interim Financial Report Of Listed Companies

The interim financial report is an important link of the information disclosure system of stock market, there are more than ten years of disclosing interim financial report by listed companies in our country. In practice, much attention has already been paid to the interim financial report because of having characteristics of prompt information disclosure, and the interim financial report has also been a important index of distinguishing information quality of the interim financial report, we think the audit quality of the interim financial report have directly affected the credibility and development of the interim financial report, therefore it is essential for us to study the audit quality of the interim financial report. The study will not only improve the quality of the interim financial report, but also promote the validity and development of stock market. In recent years, some scholars have paid attention to the audit quality of the financial report of listed companies, but the research on the audit quality of the interim financial report is few, therefore this thesis mainly carried on research on it.Firstly, this thesis makes introduction of definition, theoretical basis of audit quality of interim financial report, then analyzes the factor influencing audit quality of interim financial report from the three fields of audit market, subject and object. Through the analysis of existing methods, presents earnings management as an index to measure the audit quality of interim financial report. Secondly using the experience data of listed companies, the thesis makes an empirical research on audit quality of interim financial report, proving the possibility that earnings management can be influenced and identified by audit of interim financial report. Finally the thesis evaluates the whole condition of audit quality of interim financial report, puts forward the suggestions that develop the interim financial report and improve the audit quality of interim financial report.