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《Journal of Dalian University of Technology(Social Sciences)》 2007-02
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Impact of going concern hypothesis upon audit opinion——an empirical study on China's stock markets

JIANG Jing-qing1,LI Yan-xi21.Liaoning Foreign Economic Trade College,Dalian 116052,China;2.School of Management,Dalian University of Technology,Dalian 116023,China  
The purpose of this study is to analyze the impact of going concern upon audit opinion.According to the annual reports(2001-2004) of China's stock markets,two conclusions are reached.First,the audit procedures are regulated by the revised rules of going concern,which advances the quality of audit.Second,the listed companies given going concern opinion change CPA(Certified Public Accountant) firms,which doesn't lead to decline of the audit quality.
【Fund】: 国家自然科学基金资助项目(70302008);; 霍英东教育基金项目(101084)
【CateGory Index】: F239.4
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