审计意见对审计定价有很大影响。
第三部分，审计意见市场效应的制度分析。
In the third part, the analysis of the market effect of audit opinion.
实施阶段就是要获得审计证据，支持审计意见。
In conducting phase, auditors acquire audit evidences to sustain auditor's opinions.
研究还发现各年度审计意见保持了很强的一致性。
My research also found CPAs shows very strong consistency in their opinions.
在此背景下，审计意见的市场传导效应又有何特点?。
Under this background, what characteristic does the market conducting effect of audit opinions has again?
然后进一步引入一些控制变量，来观察影响审计意见的因素。
Then, we observe the actors which influence audit opinions by importing some variables.
在相对短的时间内你需要对内部控制的有效性提出审计意见。
Within a relatively short amount of time, you need to form an opinion on the effectiveness of the internal control system.
我们相信，我们的审计为我们的审计意见提供了合理的基础。
We believe that our audit provides a reasonable basis for our opinion.
是审计人员发表不恰当审计意见的可能性及其导致的法律责任。
The auditors issued an audit opinion is not appropriate and lead to the possibility of legal liability.
我们的责任是在实施审计工作的基础上对财务报表发表审计意见。
Our responsibility is to express an opinion on these financial statements based on our audit.
审计技术和审计委托制度都是审计意见购买行为的重要影响因素。
The pattern of the exertion of the right to audit commission has important influence on AOS.
近年来，对审计意见的研究逐渐成为学术界和实务界的一个热点问题。
In recent years, the study on audit opinion has become a hot research area in academic fields and practice fields.
审计收费不透明，容易发生购买审计意见等有损审计师独立性的行为。
Audit fee is not transparent, is easy to make purchase audit opinion and so on to impair auditor's independent behavior.
注册会计师的审计财务报告，需要公允、合法、一贯地发表审计意见。
The auditing financial reports provided by certified public accountants are required to be fair, legal and consistent.
变更审计师的决策依据是预期审计意见的改善而不是上期审计意见类型。
It is the expected audit opinion improvement, not last issued audit opinion, that influences firms' auditor switching decision.
研究发现非标准的审计意见、是否同属地域对审计师变更产生了显著影响。
It indicates that the non-standard audit opinions and the regional differences have a significant influence on the cha.
作为会计信息鉴证人，注册会计师发表的审计意见日益受到社会公众的关注。
As a attestor of accounting information, The audit opinions expressed by CPA are concerned by the public more and more.
公司应计利润对其财务报告被出具非标准无保留审计意见的可能性具有影响。
The company accruals have the impact on the possibility of being issued modified auditing opinion about its financial reports.
我们相信，我们获取的审计证据是充分、恰当的，为发表审计意见提供了基础。
We believe, the auditing evidences we get are sufficient and proper, which is the basis of providing auditing opinions.
然后对相关的文献进行综述，包括国内外对上市公司审计意见影响因素的研究。
Then makes overall review on some documents concerned, including the current domestic and overseas research situation on this topic.
运用回归方程法，研究我国股票市场对于2003年度非标审计意见的市场反应。
With the multivariate regression analysis, the stock market responses are studied to qualified audit opinions in the 2003 Chinese stock markets.
我们相信，我们获取的审计证据是充分的、适当的，为发表审计意见提供了基础。
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
实证结果显示：审计委员会的设立与财务报告舞弊负相关，对审计意见类型无显著影响。
The empirical results show that: the establishment of audit committee is negatively related to the financial reporting fraud, but has no significant effect on the type of audit opinions.
舍伍德先生并不孤单，在过去10年中主要都在去年21%的公司都收到了这样的有污点的审计意见。
Mr Sherwood is far from alone: 21% of publicly traded companies received such tainted audit opinions last year, the most this decade.
审计风险是会计报表存在重大错报或漏报，而审计人员审计后发表不恰当审计意见的可能性。
Audit risk is the possibility that auditors publish the inappropriate audit opinion after they audit the wrong or missing accounting reports.
客观的判断结果是发表恰当审计意见的基础，判断效率的提高是会计师事务所面临的经济约束。
The objective judgment result is the foundation of appropriate audit opinion, and the improvement of efficiency is the economic restriction faced with CPA's firms.
审计风险，是指会计报表存在重大错报或漏报，而注册会计师审计后发表不恰当审计意见的可能性。
Audit risk refers to the possibility of issuing improper audit opinion by registered accountants after auditing when there are major errors and omissions in accounting statements.
审计风险，是指会计报表存在重大错报或漏报，而注册会计师审计后发表不恰当审计意见的可能性。
Audit risk refers to the possibility of issuing improper audit opinion by registered accountants after auditing when there are major errors and omissions in accounting statements.
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