The Study On The Influencing Factors Of Listed Companies' Auditor Opinion In China

With the opening up of the reformation in China, the continuous development and improvement of the capital market, securities market has also been rapid development. In recent years, the study on audit opinion has become a hot research area in academic fields and practice fields. This paper based on the study of the audit opinion in China, especially the modified audit opinion, to study the degree of correlation between the audit opinion and the effect factors of listed company.The present paper is a general review which involves three aspects as follows: Firstly makes an analysis on the research background of the factors affected to the audit reports for listed companies in China, points out the research purpose and contents. Then makes overall review on some documents concerned, including the current domestic and overseas research situation on this topic. Secondly, the article makes an analysis on the overall situation of audit report for the listed companies of China, points out the attribution trend of various audit reports from 2005-2008, and makes a research into the reason why it takes on such trend. The last part adopts the empirical analysis for the research, by setting the dependent variable for the affected factors in the way of empirical analysis to take the listed companies in the A Share market of Shanghai and Shenzhen in 2008 of China as examples and build up Logistic regression models to make a research on the factors affected to the audit reports based on the analysis of Spss13.0. Finally gets the result, which demonstrates how the set dependent variables influence China's listed companies, and offers the corresponding suggestion and solution in accordance with the result.