An Empirical Study On The Influencing Factors Of Audit Opinion

In recent years, a variety of financial fraud are discoverd, Accounting Firm, should play the role of an objective and fair,However, often be found in all kinds of fraud.Espcially, sensational "Zi Xin" Pharmaceutical financial fraud case sounded the alarm, as the national planning Thirteen Five of big health industry, the medical manufacturing industry should maintain a normal market order, while the listed company’s financial and audit reports are market participants to understand the medical condition of the manufacturing industry that is important source of information, but in the current situation, whether investors can trust the information?This paper aimed to analyze the impact on the audit opinion empirical factors, establishes Logositc Regression Model to help investors identify the medical manufacturing industry listed companies’financial reports and audit reports real credibility. This paper mainly taking the empirical and theoretical research method. Firstly, it is neccesary that undersatanding theoretical analysis of the audit opinion, and then by understanding the medical manufacturing industry background, discusing the necessity of establishing the audit Logositc regression model. This article through literature review manner and within the scope of the entire industry, summarizes the domestic and foreign factors that impact the audit opinion Then based on the particular circumstances of the medical manufacturing industry, and assisted the author of listed companies field work, the relevant eight factors are selected. within 2012-2014 fiscal year, this paper a total of 100 copies,were issued audit opinion annual financial report. and select the asset-liability ratio, accounts receivable turnover ratio, total asset turnover ratio, quick ratio, debt ratio, profit targets, scale accounting firms, companies regionalism, a total of eight factors,whicn are appiled to the SPSS softwair to do the factor correlation analysis and establis Logositc regression model, and then, in order to test the feasibility, this paper will restore the research results to the analysis of the relevant accounting.Finally,this paper will make a comprehensive review according to the research result that hope it is helpfull to the financial statement uesers.Empirical evidence shows that five factors,asset-liability ratio, quick ratio, ROE, profit, accounts receivable turnover ratio, accounting firm issued audit opinions have a significant impact. IF the ROE, the corporate earnings,and the accounts receivable turnover ratio, the quick ratio are better and the lower the debt ratio, the medical manufacturing industry companiese will more likely to be out of standard unqualified audit opinion.