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发展阶段企业持续经营的意见和审计费用的决定因素

会计进展。 六月1,2016

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新兴企业实体最近成为许多政治和学术兴趣的焦点。 SFAS 7定义的开发阶段企业(DSE)是具有一些公开可用信息的启动实体。 新的会计准则取消了DSE的名称和相关的额外报告要求,并赋予所有者和经理更大的责任,以评估实体持续经营的能力。 我们检查了以前作为DSE报告的公司的财务报表和审计报告中的信息,以调查是什么增加了接受审计师意见(GCO)持续经营变更的可能性,以及哪些因素影响了审计费用。 我们的整体分析表明,DSE的资产规模,负营运资金和上一年度持续经营的变更始终影响着持续经营的变更对审计师的意见。 经理在评估公司未来的经营状况时应清楚考虑这些条件。 我们的结果表明,审计公司的规模并没有影响持续经营者的修改决定,但是Big4审计师收取的费用明显高于其他审计师。 因此,DSE的经理/所有者应权衡对Big4公司对其财务报表进行审核的好处与这些公司收取的较高费用。

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