The Study On The Influencing Factors Of Audit Opinion Of Manufacturing Industry’s Listed Companies

Motivation theory of trustee of economic responsibility indicates users depend onthe trustee’s financial statements. This theory is the best explanation of auditing. thetype of audit opinion can give users the credibility of corporation. Due to theseparation of ownership and management rights, then generate audit requirements.The audit is a systematic process, with a high degree of invisibility. The audit report isthe outcome of the audit activities. There is an important part named audit opinion.This represents the professional judgment of the auditor. Why Certified PublicAccountant issues different types of audit opinion. From different perspective,Scholars analyze factors that affect the outcome.In this paper, there is brief explanation about auditing theory. What are thefactors that may affect the different type of audit opinion from theory? Then I layemphasis on empirical research. I choose14variables to analyze. First, there isgeneral description about variable. Then I use the spss11.5to analyze. there is greatdifference between two kinds of opinion. In specific, such as ROA,ROE, SustainableGrowth Rate. At last, there is great difference between them.The research in this text is meaningful to auditors, audit report users, social public,government monitor units and other interest related persons. Certified publicaccountant can use this text to reduce litigation risk. Other interest related persons canreduce investment risk. Monitor units can maintain audit market order. Theinnovations of this article are that I emphasize on manufacturing industry and theempirical research on CPA Relatively, the outcome will be better.