净资产审计通常和资产评估一起做，因为净资产是企业资产类别的其中之一，净资产评估就是对企业可以自由支配的资产进行审计与核实。
单变量检验结果表明，净资产收益率与股价超额收益具有显著的正价值相关性，审计意见类型则弱之；
Single-variable test shows that excess earning of stock price has a high positive correlation with return ratio on net assets, but a weak correlation with audit opinion type.
而流动资产占资产总额比重、净资产收益率、盈余管理迹象和地域因素对审计定价没有显著的影响。
And the ratios of liquidity assets to total assets, ROE, earnings management signs and geographical factors have no significant impact on audit pricing.
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