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注册会计师发表的审计报告被广泛运用到各个方面,审计报告中的审计意见类型是广大利益群体包括投资者、债权人等进行经济决策的重要影响因素。长期以来,国内外学者围绕这一主题的研究成果颇为丰富,但至今仍未能得出一致的结论,而从财务角度利用统计方法对审计意见进行研究的成果差异尤其重大,值得深入研究。从财务指标角度出发,利用2004-2013年的财务数据及审计意见类型数据,针对财务指标与审计意见类型之间的关系提出了多个假设,围绕审计意见类型集中分析其受财务指标的影响状况,运用SPSS软件对其进行统计分析,最终建立了二分类Logistic回归模型,分析得出多个财务指标与审计意见类型确实存在着显著相关关系。
Auditing reports issued by certified public accountants have been widely used in various aspects. The types of auditing opinions in auditing reports are the important influential factors for the majority of interest groups, including investors and creditors, in making economic decisions. For a long time, domestic and foreign scholars have rich research results around this topic, but so far they still can not reach a consistent conclusion. However, the difference in the use of statistical methods to study the audit opinion from the financial point of view is particularly significant and deserves further study. From the perspective of financial indicators, using the data of financial data and audit opinions from 2004 to 2013, we put forward many hypotheses about the relationship between financial indicators and types of audit opinions. Focusing on the types of audit opinions, we analyze the influence of financial indicators , Using SPSS software for statistical analysis, and finally established a two-class Logistic regression model, analysis of a number of financial indicators and audit opinion there is indeed a significant correlation between the type.