Study On The Influencing Factors Of Audit Opinion In Pharmaceutical Listed Companies Of Our Country

Financial report reflects the listed company's financial position, operating results, cash flow and other important financial information, the audit report is the content of the financial statements for listed companies to disclose the real reliability and legally fair identification, both of which is the source of the users of financial statements for enterprise important economic information, all of them are great significant.Ranking first in the audit report of the audit opinion type is users of financial statements,it is used to determine the main basis of the credibility of financial reports, analysis the influence factors of certified public accountants issued by different types of audit opinion is critical.By studying the previous audit opinion influencing factors of literature, the author found that most of the scholars of the research is the study of the securities industry as a whole, little research divisions,each industry has its industrial characteristics, the influencing factors of audit opinion is different also.So this article to a certain industry as the research object, and has the characteristics of the industry indicators, such as r&d intensity index, intangible assets, the patent value index and environmental protection index. This article selects the industry for the pharmaceutical industry, pharmaceutical industry as a sunrise industry, has long been favored by investors, is considered to be promising prospects of an industry, it's about national economy and people's livelihood, and the most close to the people.This article first embarks from the research background and research significance, then introduces relevant theoretical basis of audit, after combining with the domestic and foreign research on audit opinion influence factors, through theoretical analysis what factors may influence the type of audit opinion, then put forward the theoretical hypothesis, set variables, respectively from the perspective of listed companies and accounting firms Angle picked ten representative variables were analyzed, and the selection of the 2012 to 2014, China's pharmaceutical industry listed company data samples, using SPSS17.0 descriptive statistics, correlation analysis, linear analysis and binary Logistic regression analysis methods such as focus on empirical research on the pharmaceutical industry listed companies in our country.The empirical results show that r&d intensity, the proportion of independent directors, return on equity, asset-liability ratio, asset liquidity indicators and audit opinion has significant correlation, audit fee index close to significantly. Other indicators do not have high significant. Finally found the problem from the research conclusion, put forward the corresponding countermeasures and Suggestions to solvethese problems, and the next research of the paper made a prospect. Through the study of this article, the hope can for certified public accountants audit, securities regulatory departments of supervision and decision-making of investors to provide the reference basis.