Single-variable test shows that excess earning of stock price has a high positive correlation with return ratio on net assets, but a weak correlation with audit opinion type.
单变量检验结果表明，净资产收益率与股价超额收益具有显著的正价值相关性，审计意见类型则弱之；
Other factors like inventory to total assets, ratio of receivables to total assets and the type of auditor's opinion, however, have no notable influence on audit fees.
应收账款占总资产的比例、存货占总资产的比例、审计意见、当年和前一年度的盈利状况等因素对年度审计费用的影响并不显著。
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.
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。
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