1. The analysis of audit opinion.

2. These findings add to our understanding of the audit opinion formation process and the potentially important impact of internal control quality on that process.

3. Audit opinion can increase the value of accounting information, moreover, audit is paid service so that CPA's firms and auditors have economic attribute.

4. 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.

5. Delisted because the company's accounting firm refused to issue annual reports on the audit opinion.

6. The inventory audit is also important in the statements audit. The proper audit program in inventory audit will affect the audit opinion in all statements audit.

7. Audit risk refers to the possibility of issuing improper audit opinion by registered accountants after auditing when there are major errors and omissions in accounting statements.

8. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

8. try its best to collect and build good sentences.

9. Audit risk is the possibility that auditors publish the inappropriate audit opinion after they audit the wrong or missing accounting reports.

10. In recent years, many scholars analysis of the whole industry, research on the listed company's management structure, financial situation and the relevance of firm's audit opinion.

11. Audit fee is not transparent, is easy to make purchase audit opinion and so on to impair auditor's independent behavior.

12. Based on the examination, the paper makes policy proposals for further enhancing the value of audit opinion in China.

13. Civil affairs departments at the county level people's government shall receive an audit opinion and related materials within 20 days from the date of approving the decision.

14. The objective judgment result is the foundation of appropriate audit opinion, and the improvement of efficiency is the economic restriction faced with CPA's firms.

15. Audit risk is the loss possibility when auditors express inappropriate audit opinion inadvertently.

16. On the other hand, the joint value test shows that audit opinion type has high correlation with excess earning of stock price when it is jointed with other relevant factors.

17. 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.

18. The second part reviews the basic concepts and regulatory background of audit opinion, as well as the evolution of credit management system and the credit decision-making mechanism in China.

19. Editor : Receive audit completed manuscripts and inspect the audit opinion, the corresponding data archiving, determine whether the final drafts.

20. In the third part, the analysis of the market effect of audit opinion.