审计师大幅增加对香港上市公司财务警告_时事

审计师大幅增加对香港上市公司财务警告

Auditors have sharply increased their warnings overthe financial health of Hong Kong companies at time when investors fear the repercussions ofChina’s slowing economy.

审计师大幅增加了对香港公司财务健康状况的警告，目前投资者正担忧中国经济放缓的影响。

The data, complied from a Financial Times analysis of stock exchange filings, reveals thatauditors are increasingly citing fears about whether the companies in question are goingconcerns.

英国《金融时报》根据对证交所申报文件的分析整理的数据显示，越来越多的审计师对相关公司能否持续经营感到担忧。

A total of 149 companies have so far this year reported modified opinions for their financialaccounts — as many as for all of 2014. Of those, 27 listed on the main board of the Hong Kongexchange carried “disclaimers, where auditors sidestep giving a definitive opinion.

今年迄今，共有149家公司的审计师报告对公司财务报表的看法有变，与2014年全年一样多。其中，27家在香港主板市场上市的公司的审计师提出“免责声明，表明审计师不愿发表明确观点。

Disclaimers are the second-most serious grade of qualified audit opinion, and mean that theauditor is worried that there are issues facing the company that could be both material andpervasive to its finances. The only worse outcome is an adverse opinion, which indicatesoutright disagreement between auditor and company.