An Empirical Analysis Of The Determinants Of Auditing Opinions Of Listed Companies

The type of audit opinion as the final results of CPA audit work, on one hand it affects the corporate financing in the capital market is good or bad, interest on the other hand to the investors and other stakeholders can make a correct evaluation of the company and decision. Therefore, high attention of audit opinion type by the company itself, investors, government regulators etc.. In this paper, the hope can through regression of large sample size of data analysis, find out the influence factors of the type of audit opinion issued by the relevant relationship with the audit opinion itself and the degree of influence from the two aspects of the listing Corporation and the accounting firms, and on this basis to establish the forecasting model about audit opinion type, learn to more accurately, the rationality of the audit report, to provide the direction to improve the financing ability of the company itself, but also for the investors and other stakeholders to make investment decision and scientific evaluation on the company to provide reference.This paper mainly adopts the method of normative and empirical research combining. In07--13two city of Shenzhen and shanghai A shares of listing Corporation as the sample, after rejecting a part of data into two categories Logistic regression, research on the factors affecting the types of audit opinions, the results show that the cash flow ratio, the proportion of independent directors and the change of the accounting firms and non standard audit opinion presented negative correlation and liquidity ratio, total asset turnover ratio, Ltd asset scale, profit, sales net profit rate, earnings per share index and non standard audit opinion is statistically significant at the0.01level is negatively related to. It is a positive correlation with asset liability ratio and audit fees and non standard audit opinion is statistically significant at the0.01level is related to the chairman of the board and general manager and the index of the degree of earnings management and non standard audit opinioa However, this study also found that the accounts receivable turnover rate and the size of the board of supervisors indexes with non standard audit opinion is not significantly correlated significantly.