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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Through empirical analysis, draw the following conclusions: a listed company size, complexity of the business, whether for four, the type of audit opinion and audit-related fees significantly.

通过实证分析，得出以下结论：上市公司规模、业务复杂性、是否为四大、审计意见的类型与审计收费显著相关。

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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；

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