上市公司审计意见类型的影响因素研究

Research on Factors Affecting Audit Opinion about the Listed Company

从上市公司财务状况角度和会计师事务所特征两方面来研究影响审计意见类型的因素。研究发现,目前影响我国上市公司审计意见类型的主要是公司的财务状况,包括公司的偿债能力和盈利能力,而营运能力不对审计意见造成影响。会计师事务所的规模和组织形式并没有造成影响,这说明我国在2002年前后进行的大量的事务所合并暂时还没有体现出规模效应,事务所是否采用合伙制也不影响审计意见类型。

This paper researches the factors affecting the audit opinion from two aspects： the financial condition of listed company and features of accounting firms. There are two conclusions from the study. Firstly, the key factor is the financial conditions of listed company including the solvency and profitability, while the company＇s operation has no effect on the audit opinion. Secondly, the size and organization form of accounting firms have no influence on the audit opinion.