审计意见与非审计服务的相关性研究——基于上市公司的经验证据

The Correlation Research of the Audit Opinion and Non-audit Services——based on the Empirical Evidence of Listed Companies

随着非审计服务的不断发展以及财务舞弊案件的相继发生,社会各界开始怀疑注册会计师审计意见的形成到底会不会受非审计服务的影响,两者之间有没有相关性。所以,本文将采用理论与实证相结合的方式对此进行研究。本文首先对审计意见与非审计服务的内涵作了简要的阐述,然后在前人研究的基础上选取了A股上市公司作为研究对象,利用统计软件对审计意见与非审计服务及相关控制变量进行Logistic回归分析,对二者的相关性进行实证检验。最后提出了一些建议。

With the continuous development of enterprises, their demand for non-audit services is also rapidly increasing. However, as the domestic and foreign financial fraud cases occurred one after another, people from all walks of life began to doubt whether those certified public accountants' audit opinions is under the influence of the non-audit services and whether there is a correlation between their audit opinions and non-audit services. Therefore, this paper makes study of it through combing theoretical and empirical methods. Firstly this paper briefly introduces the connotation of the audit opinion and the non-audit service, and then, on the basis of previous research,it selects the A-share listed corporations as the research subjects, and makes the correlation analysis between the audit opinions and the non-audit services in Logistic regression analysis with related variable control. The empirical test is done with the statistical software to find the correlation of the two elements. Finally, some measures are put forward with the consideration of the situation of our country.