Analysis of Audit Opinion Affecting Factors -From the Perspective of Earnings Management

摘要

The audit opinion reflects the independence of auditors in the process of practice and the evaluation of fairness and legitimacy of financial reports. The earnings management level of listed companies affects the audit risk to some degree, thereby affects the audit opinion and audit quality. This paper takes listed companies at Shenzhen and Shanghai stock markets in recent years as samples, makes an empirical study on the influence of earnings management on the audit opinion from the perspective of non-operational income, and finds out that the audit opinion is positively correlated with earnings management to some degree; CPA gives more attention to the earnings management of upward income, and issues more non-standard opinions on upward income than downward income.