Deloitte, with the support of the other firms, filed for summary disposition on the basis that the SEC now had the requested working papers.

That is because just before the hearing the CSRC coughed up the working papers on Longtop financial technologies.

原因是直到听证会召开前夕，中国方面才不情不愿地交出了东南融通（Longtop Financial Technologies）的审计工作底稿。

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Audit working papers shall record the names, sources and available time of audit testimonial materials obtained in the course of audit together with the attachment of such materials as appendices.

审计工作底稿应当记载审计人员在审计中获取的证明材料的名称、来源和时间等，并附有证明材料。

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Establish policies and procedures for delivering audit working papers;

建立有关提交审计工作底稿的措施及程序；

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High quality of Internal Control can improve the authenticity and reliability of financial information, can reduce the likelihood of earnings management, the company is more likely to get the standard unqualified audit opinion.

良好的内部控制能够提高财务信息的真实可靠，降低盈余管理发生的可能性，更容易得到标准无保留的审计意见。

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We hope that readers will not spare their comments.

我们希望读者无保留地提出意见。

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This paper has pointed out that the form of CPA collaborative fraud is mainly from the audit opinions issued by type. CPA, having collaborative fraud with the audited entity, issues unqualified audit opinion and alters types of audit opinion in order to reduce the severity.

对于注册会计师协同舞弊的表现形式，主要是从签发的审计意见类型进行分析，指出注册会计师主要是通过签发无保留审计意见和变通审计意见类型以减轻严重程度与被审计单位协同舞弊。

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It is studied with the empirical research that the event of audit opinions issued by certified public accountants impacts on stock market, and focused on the market reaction to the disclosure of modified opinions in annual financial reports in 2002 and 2003 in China's stock market.

本研究针对注册会计师签发审计意见这一事件对股票市场的影响作实证研究，重点探讨股票市场对于2002年度和2003年度非标准无保留审计意见的反应。

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In case the financial statements are given with highlighted matters without reserved auditing opinions, the whole text of the auditing reports and the detailed descriptions of the board of directors, Supervision Committee and the certified public accountant to such emphasized matters shall be disclosed.

财务报表被出具带强调事项段的无保留审计意见的，应全文披露审计报告正文以及董事会、监事会及注册会计师对强调事项的详细说明。

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It finds that the non-standard unqualified opinion is significant positive correlated to ROF, this is illustrated that auditor on audit marketplace has a behavior of audit opinion modification which auditor subscribes the comparatively looser audit opinion for the sake of the desire that meets client.

研究发现，上市公司收到的非标准无保留审计意见与年报审计费用率正相关，这说明，审计市场存在注册会计师满足客户意愿、出具比较宽松的审计意见的审计变通行为；

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The paper also finds the operation and profitability ability of listed companies has a significant negative correlation with the audit opinion, that is, when the companies has a good capacity and profitability ability, CPAs prefer to issue a non-standard unqualified audit opinion.

另外通过模型回归本文发现上市公司的营运能力和盈利能力对审计意见呈现显著负相关关系，即当被审计单位具有良好的经营能力和盈利能力，注册会计师更容易出具标准无保留审计意见。

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Using descriptive statistics and multi-variable logistic regression analysis, we found that ( 1) CPAs tend to switch the opinions from qualified opinions to unqualified opinion with explanatory paragraph;

通过对2000-2002年样本的描述性统计和多元逻辑回归分析，我们发现注册会计师倾向于在带说明段无保留审计意见和保留意见之间进行变通。

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An unqualified audit report is also known as a "clean" report. Studies on the Reasonableness of the Location Selection for the Bookstore Building of Beijing Asian Games Village

无保留审计意见书也称洁净意见书。北京亚运村图书大厦选址合理性研究

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In this study, we re-examine CPA independence in China through investigating the relationship between modified audit opinions and the ROE hurdle rates for listing rights and rights offering.

本文通过系统考察非标准无保留审计意见与“保壳”和配股资格等因素之间的关系对我国注册会计师的独立性进行了再审视。

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The company accruals have the impact on the possibility of being issued modified auditing opinion about its financial reports.

公司应计利润对其财务报告被出具非标准无保留审计意见的可能性具有影响。

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Especial, modified audit opinions are paid more and more attention by supervision departments, academy and vast investors.

特别的，非标准无保留审计意见越来越受到监管部门、学术界和广大投资者的关注。

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An unqualified audit report is also known as a "clean" report.

无保留审计意见书也称“洁净意见书”。

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After making further classifying analysis of MAOs, we discover that further ( analysis) shows that earnings management of a firm can only increase the ( possibility) of unqualified audit opinion with explanatory notes, while it does not have any significant influence on other type MAOs.

我们进一步还对非标意见进行了归类分析，发现公司盈余管理行为仅仅会增加收到“带说明段无保留意见”的可能性，而对其他类型非标意见的出具则无显著影响。

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If the company is provided with an audit statement with clean opinion or reservation opinion, the text of the audit statement, the financial statement, and the notes related to the emphasized notes of clean opinion or reservation opinion shall be disclosed.

如果公司被出具了带强调事项段的无保留意见或保留意见的审计报告，应当披露审计报告正文、财务报表及带强调事项段的无保留意见或保留意见涉及事项的有关附注。

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The results indicate that higher ratio of forward promoted assets write-downs preparation and that in loss year, the more probability of CPA presenting the non-standard and clean opinion, but in the profitable years, there is no remarkable relevance.

结果表明，公司正向计提减值准备率越高以及在亏损年度，被注册会计师出具非标准无保留意见的概率越大，但在盈利年度没有显著相关性。

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When qualified audit opinions are specified regarding non-consistent with accounting standards, going concern, limitation in audit scope, and multiple qualified audit opinions, no significant negative stock returns are observed on the event date.

违反企业会计准则、审计范围受限、无法继续经营和多重保留的非标准无保留意见在事件日与观察期间中并无显著的负信息含量；

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