The audit opinion

Study on the Audit Opinion Modification of Chinese Listed Companies

我国上市公司审计意见变通行为研究

A major output of an audit is the audit opinion .

审计意见是注册会计师完成审计工作的最终结果。

Why is the audit opinion implementation so difficult ?

审计决定执行何时不难？

These findings add to our understanding of the audit opinion formation process and the potentially important impact of internal control quality on that process .

这些发现加强了我们对于审计意见形成过程，以及内部控制质量对此过程潜在重要影响的理解。

Therefore the audit opinion gave by auditors will affect various outsiders . Auditors has played more and more important role in the capital market . The types of audit opinions have become research targets of many researchers because of their importance .

审计师所出具的审计意见将会影响到各利益相关者，审计师在资本市场中扮演的角色越来越重要，因此审计意见类型成为许多研究者关心的问题。

Meanwhile , there is a positive correlation between return on equity and the clean audit opinion . Net assets debts ratio is negatively correlated with the clean audit opinions ; There is little significant impact of asset size on the audit opinion .

同时，公司绩效指标净资产收益率与清洁审计意见正相关；净资产负债率与清洁审计意见负相关；资产规模对审计意见的影响不显著。

The analysis of audit opinion .

八是审计意见分析法；

This paper also discusses the issue of Audit Opinion Modification which gains more and more attention from investors and regulators recently .

本文还对近年来倍受投资者和监管部门关注的审计意见变通行为进行了探讨。

This paper investigates the difference in audit opinion decisions based on the firm characteristics between the big-four and non-big four auditors .

本文首次结合公司的具体特征，检验国际四大与非四大对不同特征公司出具审计意见类型的差异。

Lastly , the determinants of audit opinion are profit effect of an accounting change , auditee finical statement , the result of outside intendance .

影响注册会计师出具不同类型审计意见的因素有：会计政策变更对损益的影响水平、公司财务状况以及外部监管部门的监管结果。

Firstly , this paper displays the theory of audit opinion , indicates the essence of auditing , the imbalance between the auditing supply market and auditing demand market , the necessity of predictive model .

首先，本文通过审计意见相关理论分析，说明审计本质、审计服务的供需不平衡，证实审计意见预测模型的必要性。

An Empirical Study on the Determinants of the Audit Opinion of Listed Companies

上市公司年报审计意见影响因素实证研究

We can study on the value of the audit opinion from the securities market and credit market .

关于审计意见资源配置功效的研究，可以从证券市场和借贷市场两方面进行入手。

Second the article chooses non-standard audit opinion ratio as a substitute variable .

其次选择非标意见作为审计质量的替代指标并进行了理论分析。

The auditors issued an audit opinion is not appropriate and lead to the possibility of legal liability .

是审计人员发表不恰当审计意见的可能性及其导致的法律责任。

This triggers a thought on this article : Follow-up analysis using panel data is to study the 2006-2008 determinants of audit opinion at the era after share-split improvement .

由此引发了对本文的思考：预用面板数据进行跟踪分析，研究2006-2008年后股权分置改革时期审计意见的影响因素。

Under such circumstances , audit fees can be completely manipulated by clients , or clients change auditors to exert pressure to achieve the purpose of improving the audit opinion .

在此情形下，审计客户完全可以通过操纵审计收费或变更审计师施加压力，来达到改善审计意见的目的。

Then , this paper summarizes the literature on the determinants of audit opinion , on the predictive models .

接着，本文通过文献回顾的方式，对国内外关于审计意见影响因素的文献加以归纳和总结。

The Empirical Study of the Relationship of Audit Opinion and Bank Loan

审计意见与银行借款关系的实证研究

To combine the study we found that the factors of audit opinion mainly include audit subject , audit object and audit markets .

结合国内外的研究发现，审计意见的影响因素主要包括的是审计客体方面、审计主体方面和审计市场方面的因素。

The objective judgment result is the foundation of appropriate audit opinion , and the improvement of efficiency is the economic restriction faced with CPA 's firms .

客观的判断结果是发表恰当审计意见的基础，判断效率的提高是会计师事务所面临的经济约束。

Research on the Effectiveness of the Supervisory Board Based on the Non-standard Audit Opinion

基于非标审计意见的监事会有效性研究

The Timeliness of Annual Reports of Listed Companies and the Audit Opinion

上市公司年度报告及时性与审计意见

Finally , we analyze the influence of audit tenure of the signing CPA on audit opinion .

最后分析共进退式事务所变更方式下签字注册会计师的审计任期对审计意见的影响。

The Relativity between Company 's Performance with the Type of Audit Opinion & Empirical Analysis Based on Listed Companies in the Manufacturing Industry of China

公司绩效与审计意见类型的相关性&基于我国制造行业上市公司的实证分析

With the purpose of providing foundation of choosing empirical samples according to audit opinion , Chapter 2 studies the theoretical basis and concept of fraudulent accounting information , expatiates the relationship between audit opinion and fraudulent accounting information .

第二章研究会计信息失真的理论基础和概念内涵，阐述审计意见与会计信息失真的关系，为依据审计意见类型选取实证样本进行理论铺垫；

The Research of Correlation between the CPA Audit Market Characteristic and the Audit Opinion

注册会计师审计市场的特征与审计意见相关性研究

It is concluded that , in general , duplicate audit institution has shown significant corporate governance efficiency from the view of earnings management , audit fees and the probability of qualified audit opinion .

结论表明，以盈余管理、审计费用和非标准审计意见作为上市公司治理效率的代理变量，强制性双重审计制度总体上具备显著的公司治理效应。

In this part the report of audit situation and whether the auditor is changed after making the non-standard audit opinion as the substitution variable .

对于前者的研究以外部审计师作出的审计报告情况和审计师是否因出具非标准审计意见而被更换作为考查审计委员会与外部审计师关系的替代变量。

This paper proposed four hypotheses based on the corporate governance theory and try to add the information of corporate governance and the audit opinion into the pre-warning index systems .

本文以公司治理相关理论为基础提出了四个研究命题，尝试将公司治理信息和审计意见两个方面的变量融入到财务危机预警指标体系中。