Internal Control,Auditing Evaluation Opinion and Auditing Opinion

This article tries to examine the auditquality of Chinese CPAs through the correlation between Discretionary Accruals and auditing opinions.

The company accruals have the impact on the possibility of being issued modified auditing opinion about its financial reports.

An Empirical Research on the Cost of Supervision and the Behavior of Selecting Audit Opinion of China s Listed Companies;

An Analysis on Formation Mechanism of Audit Opinion and Market Conduction Effect;

Impact of going concern hypothesis upon audit opinion——an empirical study on China s stock markets;

It indicates that the non-standard audit opinions and the regional differences have a significant influence on the cha.

In this paper, we analyzed the relationship among audit opinions, annual report timeliness and earnings quality by using panel data of Chinese listed companies.

The results show that there exists significant difference among the type of audit opinions.

Study on the relativity between certificated public accountants ’auditing opinions and enterprise surplus management;

Using principal components method to construct corporate governance index and make it proxy for corporate governance quality,the author investigates the effect of corporate governance quality on external auditing demand,auditing fee and auditing opinions.