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.
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.
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.
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.
后任审计师的非标准审计意见与关联方利益转移负相关，独立性较弱。
The successor auditors' non-standard auditing opinion is negative correlated with resources diverted away from listed companies by related parties. The successor auditors' independence is lower.
后任审计师的非标准审计意见与关联方利益转移负相关，独立性较弱。
The successor auditors' non-standard auditing opinion is negative correlated with resources diverted away from listed companies by related parties. The successor auditors' independence is lower.
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