Study On The Influencing Factors Of Audit Opinion In High-risk Industries

The disclosure of audit opinion play a crucial role on market evaluation of the financial reports which contain listed companies authenticity, accuracy and legitimacy. Therefore, theoretical and practical industry sector was very concerned about the difficulties and issuesis the audit opinion whether it is appropriate or not. In recent years, many scholars analysis of the whole industry, research on the listed company's management structure, financial situation and the relevance of firm's audit opinion. As more and more risk-oriented audit used by certified public accountant, business risk assessment became the premise of audit by certified public accountant. This paper is in such a background, study high risk industries operating affected audit opinion type of special incentives and identify high-risk industries regulated theory.Firstly, study on the background and significance of this paper, then display the status at home and abroad, and put forward ideas and methods of the research. Secondly, analyze the factors that influence audit opinions in a high-risk industry, and propose the assumptions of the research according to the results of the analysis, set variables, select samples and use descriptive statistics, T-test and Logistic regression methods for analyzing.The following conclusions come from this study: (1) There is significant correlation between the audit opinion and the indicators reflecting the continued management capability in the listed companies in high-risk industries. The solvency, efficiency of asset management, profitability and the growth ability all impact on the audit opinion. (2) There was significant correlation between the indicators which reflecting the continued viability and the audit in high-risk trades in listed companies, the solvency, asset management, efficiency, profitability and growth, as well as the ability of the high-risk industries listed companies to have an impact on the audit opinion. (3) There is no founing that the registered accountants on the audit opinions have a significant impact in the listed companies of high-risk industries. This is note that different firms for high-risk industries have maintained a sufficient attention. According to the above findings, we analyze the theory of the governance and Supervision of listed companies in high-risk industry of which this paper give to the corresponding countermeasures.