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.
故本文从审计意见类型角度分析审计委员会设立的有效性和审计委员会特征因素。
Therefore, this paper analyzes the validity of the establishment of the audit committee and the characteristics of the organization from the point of view of the type of 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.
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.
涉及持续经营问题的审计意见类型包括带强调事项段的无保留意见、保留意见、否定意见和无法表示意见。
CPA's audit report includes an unqualified opinion with emphasis on matter paragraph, a qualified opinion, an adverse opinion and a disclaimer of opinion.
通过实证分析，得出以下结论：上市公司规模、业务复杂性、是否为四大、审计意见的类型与审计收费显著相关。
Through empirical analysis, draw the following conclusions: a listed company size, complexity of the business, whether for four, the type of audit opinion and audit-related fees significantly.
结果表明：注册会计师在各种差错类型中，对滥用会计政策和会计估计的差错出具非标审计意见的比例最大；
Results showed that the auditors were more likely to issue unqualified opinions to errors which were caused by the abuse of accounting policy and accounting estimate.
结果表明：注册会计师在各种差错类型中，对滥用会计政策和会计估计的差错出具非标审计意见的比例最大；
Results showed that the auditors were more likely to issue unqualified opinions to errors which were caused by the abuse of accounting policy and accounting estimate.
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