Study On The Influence Factors Of Audit Opinion Types

In a mature securities market,the annual financial report of a listed company must be disclosed after the accounting firm issues an audit opinion.Appropriate auditing opinions issued by the accounting firm will indicate whether the financial report is fair,thereby affecting the performance of the listed company in the securities market.Research on the non-standard audit opinion,can disclose a lot about industry,concrete company and specific information such as the credibility of the enterprise management personnel,and the information is great valuable both for securities market regulators and investors.Therefore,the audit opinion has always been paid attention to by the academic circles,and the articles in the field are all flowers and flowers.However,the auditing opinions of related literature at home and abroad,is involved in the audit opinion topic mostly towards the study of the auditees,and few of major focus on the accounting firms.This paper takes the data of Shanghai and Shenzhen listed companies from 2013 to 2015 as the research objects,and conducts empirical tests on the audit tenure,customer importance,scale and non-standard audit opinions of accounting firms.The article contains five chapters.The first chapter introduces the research background,research significance,research route,article frame,research method and constructive work.The second chapter integrates the research at home and abroad,and introduces the topic of this paper.The third chapter deduces the relevant hypotheses by elaborating the theory of independence threat,reputation theory,scale effect theory,the theory of rational economic man.The fourth chapter mainly empirical design,including the definition of variables,model building,sample selection and data sources,and carry on the empirical results of the empirical testing analysis,mainly including full-sample descriptive statistics,group tests,Pearson correlation analysis,and multiple regression analysis.The last chapter is the research conclusion,policy suggestion and research limitation.It is concluded that the audit tenure,customer importance have significant influence on non-standard audit opinion of accounting firms.The audit tenure,customer importance and non-standard audit opinion presented a significant negative correlation.Audit independence will be drop as the extension of firm auditing term and the importance of customers increases.However,using the firm's income,or the number of firms of certified public accountants to measure the firm size,the scale and the audit opinions don't show significant positive correlation.