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A Study on the Influencing Factors of Audit Opinion

Author: LiuWenJing
Tutor: CaiChun
School: Southwestern University of Finance and Economics
Course: Accounting
Keywords: Audit opinion Influencing factors Empirical research logistic regression
CLC: F239.4
Type: Master's thesis
Year: 2009
Downloads: 240
Quote: 0
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Abstract


With the rapid development of China's securities market , the audit opinion more and more attention of the regulatory authorities , investors , and other relevant personnel . Judge the business risk due to more and more risk-oriented audit Certified Public Accountant , therefore became a registered accountant to audit the premise of this article is in this context , the research incentive to affect the type of audit opinion . Factors that impact on the type of audit opinion , academic circles at home and abroad , the profession and the regulatory community , a wide range of long-term study was to investigate , in recent years there have been a number of empirical research scholars audit opinion on the impact of factors , a number of conclusions . But in the new era , especially the Ministry of Finance of the People's Republic of China promulgated the \The testing study the results of the impact of factors in the past is still valid, and to test whether the new auditing standards effective is the starting point of this study . In this paper, using a combination of theoretical and empirical research methods . Summary of previous scholars study and understanding of the new auditing standards on the basis of assumptions, set the influencing factors variable regression model was established , as a study sample of listed companies in China in 2007 in Shanghai and Shenzhen A-share market , using descriptive statistics , logistic regression analysis of factors affecting the empirical analysis and research of the listed company audit opinion . Through the study to draw the following conclusions : the proportion of independent directors and the audit committee is set on the audit opinion is not significant. Reflect the corporate financial indicators of the level of risk factors , fixed asset turnover has a significant impact of the non-standard audit opinion . Receivables ratios reflect the inventory ratio of listed companies in the asset management capabilities , is positively related to the audit opinion , ROE reflect the profitability of the business a significant negative correlation with the audit opinion . Change firms modified audit opinions have a significant impact . This article and did not find the company has insurance with motivation and Paul the the PCCW opportunity to have a significant impact on our audit opinion . Finally, based on the above findings , the corresponding countermeasures and suggestions .

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CLC: > Economic > Economic planning and management > Audit > Various types of audit
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