审计意见的影响因素研究
审计意见, 是指上市公司的年度会计报告被注册会计师出具的各种不同类型审计意见的审计报告的简称。注册会计师的审计意见是判断上市公司会计信息质量的重要依据, 影响注册会计师出具不同审计意见的因素, 包括公司内部控制制度、经营者利益、注册会计师的独立性、竞争环境以及审计质量监管。本文计划通过对审计意见的时代背景和研究现状进行分析，结合审计意见理论学习，重点研究目前审计意见的影响因素，找到提高审计意见的有效性措施。
关键词 审计意见 认识误区 影响因素 有效性
Audit opinion, is a listed company ‘s annual accounting report is issued by a certified public accountant in a variety of different types of audit opinion audit report referred to as. CPA audit opinion is to judge the quality of accounting information of listed companies is an important basis, the effects of CPA audit opinion issued by different factors, including the company internal control system, business interests, the independence of certified public accountants, competitive environment and audit quality control. The article plans through to the audit opinion time background and the research present situation carries on the analysis, combined with the audit opinion theory learning, focuses on the study of the factors influencing audit opinion, find a way to improve the audit opinion is effective measures
Keywords: Audit opinion ；Misunderstanding ；Influence factors； Validity
目 录
（一）审计意见质量不高… 1
（二）审计意见对象错误… 1
（三）审计意见缺乏针对性… 1
（四）审计意见缺乏可操作性… 2
（五）审计意见政策性不强… 2
（一）以审计意见的标准与否来判断上市公司问题的大小和风险的高低… 2
（三）将审计意见理解为公司的管理建议书… 3
