Audit Quality And GCO Decision-making

In the changing economic environment, especially in the economic crisis, the global era over large international well-known brand companies have declared bankruptcy, each enterprise is facing a huge risk and uncertainty, business enterprise of uncertainty is normal. The enterprise's sustainable management ability directly affect the decision-making behavior of investors in listed companies, sustainable business capability and evaluation is certified public accountants audit financial report must be considered when the important content of government regulation, but also a focus attention.This is from the answer from business audit opinion prediction uncertainty of bankruptcy ability as a starting point, the question by theory and empirical combination way, in the aspect of theory, using standard research on the influence by auditors sustainable business uncertainty factors of audit opinion decisions on empirical study.Auditor of the auditees issue continues to business uncertainty audit opinions through two steps:one is that uncertainty factors in business, two is considering whether to continue uncertainty by audit opinion. The first step involves the auditor's professional competence, the second step involves auditor independence. In the accounting professional competence, the auditor independence and formed the audit quality. Continue to issue uncertainty audit opinion of audit procedures can be transformed analysis of audit quality analysis, separately from the auditor independence and professional competence, the two aspects of auditors to analyze them respectively by continuous operation of the auditing opinions uncertainty effects. Through the data of Chinese listed companies to test results of auditor's competence and independent financial troubles company receive continuous operation of the uncertainty of the effect of audit opinion, so also found the continued uncertainty of early warning management audit opinion of reason. According to the empirical results of the analysis of the conclusion, to improve auditor independence and professional competence, make continuous operation uncertainty audit opinion well. Play warning At the same time, the auditor independence and professional competence of ascension is a focus of the society. Audit report users are issued to the auditor can accurately audit report, the auditor unit of continuous operation ability accurately estimate, especially financial difficulties, sustainable business uncertainty is warning issued by the auditing opinions. Facing the present continuous operation uncertainty audit opinion warning capability, through empirical analysis to find reasons, and put forward effective better advice.This study found that customers of the company's financial health and auditor independence for sustainable business uncertainty affect auditor audit opinion decision factors. Although for financial difficulties, but with client company for the different degree of importance auditors, the auditor's continued operation uncertainty audit opinions and decisions on the opposite. The auditors to be an important customer, do not issue of sustainable business uncertainty audit opinion, which are independent auditors sustainable business uncertainty factors of audit opinion decision-making.