The analysis on audit report types of listed company annual report

摘要

For CPA, the general audit objective of the listed company, is the audit opinion to accounting statements, which is the final product that CPA provide -all kinds of audit opinion types reports. First, from the role of audit report for the annual report the, we introduce the five type audit report; Second, analysis 2011 audit report of listed company, combining audit report the two years before, summarizes the characteristics of the audit report and the problems reflected by the audit report. According to the question, we put forward the corresponding measures.