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An Empirical Study on Audit Opinions Shopping of the Listed Companies in the Reversing Loss Year

机译:亏损年度内上市公司审计意见购买的实证研究

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摘要

The article study on the opinion shopping situation of listed companies during the reversing losses years by use of amendatory audit opinion model and then draw the conclusion: the reversing losses listed companies has not realized their opinion shopping motive during 2006-2008.
机译:本文采用修正审计意见模型对上市公司在可逆转亏损年度内的意见购买情况进行研究,得出结论:2006-2008年上市公司可逆转亏损尚未实现其意见购买动机。

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