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.

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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).

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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.

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