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本文基于我国A股上市公司数据检验了财务敏感区间、项目与审计意见的关系,发现微利区间、重亏区间同非标准审计意见显著正相关,而配股达线区间、应计项目、线下项目同非标准审计意见的关系不显著。此外发现应收账款占总资产比重、资产负债率、以前年度审计意见和事务所变更等因素对非标准审计意见具有重大影响,主营业务收入比重和上市公司规模则对非标准审计意见没有显著影响,现金比率、上市年限、事务所排名等变量影响不具有时间上的一致性和连续性。
Based on the data of A-share listed companies in our country, this paper tests the relationship between the financial-sensitive range, project and audit opinion. It is found that there are significant and positive correlations between the range of low-profit and non-standard audit opinion, while the distribution line reaches the line, accrual, The relationship with non-standard audit opinion is not significant. In addition, it was found that the accounts receivable as a percentage of total assets, assets and liabilities, audit opinions and firm changes in prior years had a significant impact on non-standard audit opinion. The proportion of main business revenue and the size of listed companies did not Significant impact, cash ratio, time to market, firm rankings and other variables do not have the time consistency and continuity.