Empirical Research On The Influence Factor Of The Audit Opinion

In recent years, the influence factor of the audit opinion have been discussed in the field of academic,profession and supervise.Research results are consistent and inconsistent.Consider the new situation that accounting firm reputation constantly challenged,this paper hope that through the empirical research about the relevance between influencing factors and different types of audit opinion of listed companies in China,we can test audit opinion influencing factors of past research results still effective or not, discuss the new guidelines and new regulations how to influence certified public accountants industry in China and the audit opinion incentive, at the same time, help the stakeholders to identify what is trusted information, improve the opinions of stakeholders to identify audit credible resolution.This paper mainly uses normative research and empirical research method.First of all, through the theoretical analysis with the audit opinion, we put forward the assumptions on the basic of the summary domestic and foreign scholars research literature and study of the new rules and new regulations,set up the dependent variable, establish A Logistic regression model, and then, choose the SSE listed companies of 2010-2012 as the research sample, using descriptive statistics analyse the standard audit opinion and non-standard audit opinion,using Logistic regression analyse the correlation between audit opinions including standard audit opinion, going-concern opinions(GCO), ungoing-concern non-standard opinions and three types of influence factors covering financial features, corporate governance and firm characteristics.In this paper, the empirical research results show that the cash flow ratio, revenue growth, profit and loss, internal control audit, last year’s audit opinion type are positively related to the audit opinion.Return on equity, the annual report disclosure time, firm size are negatively related. Finally, based on the above research results, the users of accounting reports and audit reports put forwardsuggestions, at the same time, this paper points out insufficient and the prospect of research.