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证监发[2001]157号各上市公司、相关会计师事务所:近年来,上市公司的财务报告被注册会计师出具非标准无保留审计意见(指带解释性说明的无保留意见、保留意见、无法表示意见和否定意见,下同)的情况逐渐增多。为进一步提高上市公司信息披露质量,规范非标准无保留审计意见及其涉及事项的处理,保护投资者
Securities Regulatory Commission [2001] No. 157 Listed Companies and Relevant Certified Public Accountants: In recent years, the financial reports of listed companies have been issued by certified public accountants (CPAs) with unqualified unqualified opinions (ie unqualified opinion with explanatory statement, reservation opinions, Opinion and negative opinion, the same below). In order to further improve the quality of information disclosure of listed companies, standardize the non-standard unqualified audit opinion and the handling of the matters involved, and protect the investors