CAJ | 학술논문

中期财务报告是否需要注册会计师参与鉴证,以及采取何种鉴证形式,理论界和实务界一直存在争议,争议的焦点是注册会计师鉴证是否会导致中报信息披露的延迟,是否符合成本效益原则。中国有着特殊的中报鉴证制度安排,它对上市公司会计信息披露及时性的影响是论文探讨的问题。通过对经验数据的分析,结果显示我国中期审计一般不会导致半年报披露延迟,除非发表的是非标准无保留审计意见的审计报告。这个研究结果对改进我国注册会计师参与中期财务报告鉴证的形式具有一定的参考意义。
중기재무보고시부수요주책회계사삼여감증,이급채취하충감증형식,이론계화실무계일직존재쟁의,쟁의적초점시주책회계사감증시부회도치중보신식피로적연지,시부부합성본효익원칙。중국유착특수적중보감증제도안배,타대상시공사회계신식피로급시성적영향시논문탐토적문제。통과대경험수거적분석,결과현시아국중기심계일반불회도치반년보피로연지,제비발표적시비표준무보류심계의견적심계보고。저개연구결과대개진아국주책회계사삼여중기재무보고감증적형식구유일정적삼고의의。
Whether interim financial reports need certified public accountants＇ attestation,and take what form to involve in,have been controversial.The focus of dispute is whether certified public accountants＇ attestation causes delay of accounting information disclosure,and accord with cost-benefit principles.China has special attestation system arrangement for interim financial reports,whose influence on the timeliness of accounting information disclosure is this paper＇s research question.The result shows that,overall,the mid-term audit will not lead to disclosure delay of semi-financial reports,unless qualified audit opinion is issued by CPA.This research will provide a beneficial reference for improving the way of CPA involving in the interim financial reports in China.