An Empirical Study On The Influencing Factors Of Non-standard Auditing Opinions

In the capital market,the audit report has always conveyed important information for investors.The flow of capital and investor information play an irreplaceable role,and the audit report particularly the non-standard audit opinion are important for on the investor and the company stakeholders.The companies listed non-standard audit issued by certified public accountants or auditors attract widespread attention of the investors;meanwhile the influencing factors of the audit especially non-standard audit also draw the widespread attention of the capital market subject.In this paper,firstly I introduce the general situation statistics on the types of audit opinions and non-standard audit opinion,then establish the research model and use the empirical method to carry out descriptive statistical analysis,correlation analysis and binomial logistic regression of the seven hypotheses analysis.And the negative interest rate is positively correlated with the non-standard audit opinion.The asset-liability ratio is positively correlated with the non-standard audit opinion.The company with high proportion of the shareholders is not prone to non-standard audit opinion,and the replacement accounting firm will reduce the probability of non-standard audit opinion.Whether it is the top ten firms,the total asset turnover rate and whether the real economic industry is not related to non-standard audit opinion.