审计意见影响因素研究

审计意见影响因素研究(14300字)
摘  要：随着社会经济的稳步发展以及审计行业的不断完善健全，我国审计行业进入飞速发展的时代， 2006年2月15日，财政部颁布了《中国注册会计师执业准则》，同时废止了《独立审计基本准则》，中国的审计转入了风险导向的审计模式，人们对于审计意见影响因素的研究越加重视，尽管前人对此已进行多项研究，得出许多有益结论。但是之前的研究是否适用于目前的实际，存在有一定不确定性的，本文对近期相关信息数据搜集，提出假设，并利用多种方法加以比较分析，通过验证得出审计意见的部分影响因素，以期对后续研究做出有利意见，并就问题的解决进行讨论。
关键词：审计意见；非标准无保留意见；新准则的颁布；数据实例分析；

Research on The Factors of Audit Opinion
Abstract: With the steady development of social economy and keep the integrity of the auditing profession, the rapid development of China's audit industry into the era, February 15, 2006, the Ministry of Finance issued the "Chinese CPA practice guidelines", and repealed the "independent audit of the basic criteria, "the Chinese into a risk-based audit of the audit model, people factors on audit opinion of increasingly great importance, although this has been for a number of previous studies, draw many useful conclusions. However, previous studies are applicable to current practice; there is a certain uncertainty, this recent information on data collection, formulating hypotheses, and comparative analysis using various methods, verify that the audit opinion by some of the impact factors to make favorable comments on the follow-up study, and how to solve the problems in-depth discussion.
Keywords: Audit opinion; Qualified opinion; Promulgation of new guidelines; Analysis of data instances