The Study On The Financial Credit Evaluation Of Listed Companies

Motivation theory of Trustee of economic responsibility indicates users depend onthe trustee’s financial statements. this theory is the best explanation of auditing. thetype of audit opinion can give users the Credibility of corporation. Due to theseparation of ownership and management rights, then generate audit requirements. Theaudit is a systematic process, with a high degree of invisibility. The audit report is theoutcome of the audit activities. There is an important part named audit opinion. Thisrepresents the professional judgment of the auditor. Why Certified Public Accountantissues different types of audit opinion. From different perspective, Scholars analyzefactors that affect the outcome.In this paper, there is brief explanation about auditing theory. What are the factorsthat may affect the different type of audit opinion from theory? Then I lay emphasis onEmpirical research. I choose14Variable to analyze. First, there is general descriptionabout variable. then I use the spss11.5to analyze. there is great difference between twokinds of opinion. In specific, such as ROA,ROE, Sustainable Growth Rate. At last,there is great difference between them.The research in this text is meaningful to auditors, audit report users, social public,government monitor units and other interest related persons. Certified publicaccountant can use this text to reduce litigation risk. Other interest related persons canreduce investment risk. Monitor units can maintain audit market order. The innovationof this article is that I emphasize on manufacturing industry. Relatively, the outcomewill be better.