摘要我国审计师出具的审计意见包括标准无保留意见、加强调事项段的无保留意见、保留意见、否定意见和无法表示意见等5种,分为标准意见和非标准意见。Firth et al.（2012）发现,审计师对于高风险的企业,会更多地选择出具持续经营审计意见,这也表明持续经营审计意见与非持续经营审计意见在实质内容上存在根本性差别。
7P. M. Healy, J. M. Wahlen. A Review of the Earnings Management Literature and Its Implications for Standards Set- ring [J]. Accounting Horizons, 1999, (13).
8J. A. Ohlson. Earnings, Book Values, and Dividends in Equity Valuation [J]. Contemporary Accounting Research, 1995, (11).
9S. Balsam, I. Haw, S.B. Lilien. Mandated Accounting Changes and Managerial Discretion [J]. Journal of Account- ingand Economics, 1995, (20).
10M. S. Harris, K. A. Muller. The Market Valuation of IAS versus US-GAAP Accounting Measures Using Form20-F reconciliations [J]. Journal of Accounting and Economics, 1999, (26).
