...无虑论文网 关键词 】 审计报告；审计意见类型；审计质量；正确合理[gap=560]Key words: Audit report；Opinion type of audit；Audit quality；Correct and reasonable...
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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.
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