审计的二重价值：鉴证价值和保险价值|武汉鑫前程会计资料 民事赔偿责任对审计保险价值的影响，主要方式是研究审计意见的不同导致对企业价值不同的评价。一般情况下，出具非标审计意见(MAO，Modified AuditOpinion)审计师的民事赔偿责任很少以至于无。 (二)审计师赔偿能力的变化对审计保险价值的影响 其可
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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.
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.
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