The Research On The Audit Opinion Shopping In China

After the Yinguangsha and Enron’s auditing scandal was exposed in2001, integrity of CPA has been questioned. The relevant regulatory authorities strengthen the concern of the quality of audit market, and the auditing scandal also lead to increasingly in-depth study of this subject in academia. The audit opinion shopping is that the manager of listed companies influence or control the auditor’s decision in a certain way to get their beneficial audit opinion.Focused on the audit opinion shopping in the unique market environment in China, we read and collected the results of previous which the research issues addressed, based on the literature review. We discuss whether the change of auditor and increase of audit fee can improve the results of the audit opinion and the management of listed company can get to their purpose of audit opinion shopping on the basis of the previous research. Based on the data between2008and2010of the Shanghai Stock Exchange, we focused on the relationship of audit fee and audit opinion shopping and have make relevent analysis. We made the research conclusions of the thesis, and then made a brief comparison between the conclusion of our paper and the traditional method to find out the differences between them. On the basis of a summary of our paper, we will put forward the suggestions and point out the defects of the study.