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105家上市公司被出具非标财务审计报告

2017-05-12 18:14:15   中国经济网

■本报记者 包兴安

中注协日前发布上市公司2016年年报审计情况快报(第十一期)显示,截至4月30日,29家证券资格会计师事务所(以下简称“事务所”)对105家上市公司出具了非标准财务报表审计报告;23家事务所对85家上市公司出具了非标准内部控制审计报告

4月22日—4月30日,40家事务所共为1008家上市公司出具了财务报表审计报告,其中,沪市主板371家,深市主板149家,中小板298家,创业板190家。从审计报告意见类型看,946家上市公司被出具了标准无保留意见审计报告,37家上市公司被出具了带强调事项段的无保留意见审计报告,15家上市公司被出具了保留意见审计报告,10家上市公司被出具了无法表示意见审计报告。

截至4月30日,40家事务所共为3136家上市公司出具了财务报表审计报告,其中,沪市主板1225家,深市主板476家,中小企业板833家,创业板602家。从审计报告意见类型看,3031家上市公司被出具了标准无保留意见审计报告,75家上市公司被出具了带强调事项段的无保留意见审计报告,20家上市公司被出具了保留意见的审计报告,10家上市公司被出具了无法表示意见审计报告。

4月22日—4月30日,39家事务所共为463家上市公司出具了内部控制审计报告,其中,沪市主板314家,深市主板134家,中小板14家,创业板1家。从审计报告意见类型看,416家上市公司被出具了标准无保留意见审计报告,31家上市公司被出具了带强调事项段的无保留意见审计报告,16家上市公司被出具了否定意见的审计报告。

截至4月30日,40家事务所共为1565家上市公司出具了内部控制审计报告。

(包兴安)

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