The Empirical Analysis of the Factors Leading to the Audit Opinions
Cai Chun 1 Yang Lin 2 Chen Xiaoyuan 3 Chen Yuhong 4
The purpose of this study is to analyze the factors leading to the audit opinions. We find the positive relations between the quality of internal management, the size of the CPA firms, and the audit opinions. And also further study of some other factors affecting the types of audit opinions, such as the scale of asset, liability and asset ratio, level of revenue, etc. improves the empirical analysis about audit opinions, which provides a foundation of the forecast models.
【CateGory Index】： F239.4