上市公司审计意见探析——来自我国医药业上市公司的数据

A Study on Audit Opinion of Listed Companies ——Based on the Data from Listed Pharmaceuticals Industry

审计意见作为企业衡量本公司制度的重要意见和建议,已越来越多地受到投资者的关注,上市公司也更加关注被出具的审计意见。文章从理论上阐述了审计意见的类型和成因,并运用实证研究方法以我国医药行业上市公司2010年的数据为基础,应用Logistic二元回归分析模型来探讨对上市公司审计意见影响因素。结果表明:就我国医药行业而言,公司的规模和是否亏损对出具怎样的审计意见具有显著的影响。

Acting as important opinion and suggestion to measure their company′s system,the investors have paid more and more attention to the audit opinion.And listed companies show more solicitude for the auditing opinions that are issued.This paper expounds the types and causes of audit opinion at first,and then discusses the influential factors of audit opinion of listed companies,by means of logistic binary regression model,based on data of China′s pharmaceuticals industry in 2010.The results demonstrate that the size of the company and quantity of losses has significant influence on audit opinion of the listed companies.