Impact Of Differences In Operating Uncertainty And Industry Customers On The Type Of Audit Opinion

With the growing competition in the market, the continued viability ofenterprises continues to be challenged. At the same time, as companies in differentindustries, which will continue to operate because of the uncertainty in the industryhas distinct differences, but the CPA is to express an opinion on these financialstatements based on the audit, if the CPA failed to found to be present in the auditbusiness continuity issues, and issued an inappropriate audit opinion, this willincrease the audit risk. So CPA to continue operating the enterprise to make areasonable assessment and audit opinions issued correspondingly, thus providingvaluable information for further audit.Because of financial information can be integrated response to all aspects of stateenterprises, the paper will determine the financial indicators as a going concernuncertainty main content. First, from a theoretical analysis of the relationship betweenthe level of differences between the financial characteristics of the audit opinion andindustry uncertainty continuing operations, information technology, manufacturingand real estate continuing uncertainty on the financial position and their the mainimpact of the audit opinion. Next, choose the2009-2012Shanghai and ShenzhenA-share listed companies as samples, through descriptive statistics, correlationanalysis, non-parametric tests and logistic regression analysis, the establishment of agoing concern audit opinion model to study business continuity is not the impact ofuncertainty on the type of audit opinion. The study found that the financial position ofthe audited entity is different and different industries in which continuing operationsof uncertainty there are significant differences; different industries in which theaudited entity a certified public accountant for the adoption of the extent of financialratios vary. Finally, based on this it put forward a number of specificrecommendations.