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.

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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.

youdao

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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