Audit Environment, The Impact Of The Cpa Audit Opinions

1. Background and purpose of the thesisIn recent years, financial fraud cases appear frequently in stock market of our country. So SNAI founded a financial fraud research center to do study. The Top 10th listed companies in 2005 involved financial fraud it exposed make investors lose confidence on public accounting information and severely hurt independent auditor's professional status. The first in the Top 10th——KELON case not only send the"Capital Operating Expert"Gu Chujun into jail, but involves the discussing whether DTT was cautious in that case, and the auditing opinion which it reported were objective.In fact, the troubles which DTT encountered are a very must. When it audits in certain environment, the audit opinion it report would be affected by the environment. When KELON financial fraud case is exposed, people generally think that DTT lost its concern to serve that company. So, if we can distinguish the bad factors before provide auditing service, then elude them in accepting the engagement and performing auditing procedures, it will be an important breakthrough in the research of audit theory and audit practice. The dissertation aims is to deeply unscramble the main factors in"KELON-DTT"case based on full-scaled analysis of today's auditing environment in our country. So that we can explore a new road to avoid before something occurs.2. Research methods and thoughtsIn this thesis, the author starts from domestic and oversea auditing environment analysis, then particularly address the independent environment factors in our country. In this part, the main point is the new development and new phase. Then, the author expatiate how audit...