Chinese Listed Companies Research On Type Of Audit Opinions In Going-concern Ability Under The Major Uncertainties

As the so much market competition, people are paying more attention to the problems of major uncertainness of going-concern ability, and it makes the evaluation research of going-concern ability more and more deeply. The certified public accountant is good at many professional judgments, but about the professional judgments of major uncertainness of going-concern ability is more difficult. At the same time, it's very hard directly to obtain useful information on the major uncertainties of going-concern ability by the users. Then the certified public accountant provides audit statement what doesn't reflect the major uncertainties of going-concern ability problem in the enterprise, and according to audit opinions some people fail to see that whether the enterprises exist the major uncertainties of going-concern ability problems. From the view of uncertainties of going-concern ability, this paper makes the special research for the relationship between going-concern ability and type of audit opinion.First of all, on the basis of summarizing research achievements both at home and abroad, the author knows about the correlative theory between the audit opinion and the going-concern. It provides the theory foundation for the selection of variable and the model. Then the samples were obtained from the non-standard audit opinions for going-concern from 2003 to 2006. According to the before research, this paper chooses nineteen financial indexes about the uncertainness of going-concern ability to make the factor analysis. It tries to make a scientific and practical system for the evaluation of going-concern ability, and computes a complex score of the going-concern ability. Then it puts the synthetic score into analyzing the audit opinions with the three classification logistic regression, and builds a predicting model of audit opinion in order to serve for the audit report users. This paper shows that the synthetic score of going-concern ability reflects the degree of going-concern ability. It has a close relationship between the going-concern ability and type of audit opinions. First, there is a significant difference between the synthetic score of the going-concern ability and the different audit opinion; Second, there is a negative correlation between going-concern ability and degree of audit opinions; Third, in the logistic predicting model, it chooses 0.5,0.9 as the best points of judging and finds that the overall predicting accuracy rate of the judging model is 72.7%. The result of the predicting model is shown better.