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.
本文通过建立动态博弈模型，分别分析了变动收益和固定收益下的审计意见购买的行为特征及其最优监管策略。
Through solving a dynamic game, this paper analyzes the characteristics of and regulatory strategies to the opinion-shopping behaviors with variable income (APVI) or fixed income (APFI).
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.
上市公司管理当局通过变更审计师购买有利的审计意见，或是通过提出变更审计师威胁审计师的独立性，都将有损审计质量的保持。
The management authorities purchase the advantageous audit opinion or threaten auditor's independence through changing the auditor, which will harm audit quality maintenance.
这说明我国上市公司更倾向于通过审计费用的提高来达到购买审计意见的目的。
Results showed that the relationship between audit fees and audit opinion is more relevant compared with auditor switching.
这说明我国上市公司更倾向于通过审计费用的提高来达到购买审计意见的目的。
Results showed that the relationship between audit fees and audit opinion is more relevant compared with auditor switching.
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