| Facing the expanding range of operational risk factors and limited informationrevealed about listed companies in the market environment competitive fiercely, theauditors need the scientific method to obtain information effectively and evaluate thegoing-concern problems scientifically. This article will start from all elements whichaffect the going-concern ability of listed companies, analysis and research theinfluence on audit opinion of listed companies from these factors, establish predictionmodel for the types of the listed companies’ audit opinion, and attempt to increase theability of judging the going-concern problems objectively for the CPA. The empiricalstudy about going-concern opinion of listed companies which under a certaincondition during the year2009to2012with the established model in order to regulatethe audit conduct for the CPA and provide corresponding theoretical basis forperfecting auditing standards.Based on previous studies, this paper will analyze related theory aboutgoing-concern ability and the process for judging the going-concern opinion with themethod combining theory and practice. According to the CPA’s thinking process aboutshowing audit opinion after deciding the going-concern ability of the audited unites,we found that there exist the correlation between going-concern ability and the typesof audit opinion about listed companies. Then we assume that the listed companywhich have some problems on the going-concern ability will receive the non-standardaudit opinion more easily and the listed company which have some problems on thegoing-concern ability will receive serious audit opinion more easily. On thisfoundation, using the two-logistic regression models and three-logistic regressionanalysis, we show the relationship between every index affecting going-concernability and the types of audit opinion with function. After analyzing empirically,examining the prediction capability about established model, we give an objective andscientific evaluation.The final results confirmed that the important financial indicators of listedcompanies are related strongly with the types of audit opinion. Second, thenon-financial indicators in the model also related with the dependent variable whichmeans the probability of receiving the non-standard audit opinion. Finally,non-standard audit opinions were issued in the companies, reflecting thegoing-concern ability of the underlying index and the severity of audit opinion that there are some correlations. The effect for forecasting the samples of the forecastgroup is very optimism, the accuracy of forecasting for two logistic regression modelis up to92%, for three logistic regression model is up to89.74%. It shows a goodpredictive ability. |
