| Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 84 === The purpose of this thesis is to investigate the relationship
between audit opinion and financial variables. In the first
stage of the research, firms listed on the Taiwan Stock
Exchange are separated into two groups, the unqualified opinion
group and the others.I then compare the means of twenty
financial variables between the two groups.In the second stage,
I develop a logistic model with types of audit opinion as
dependent variable and selected financial variables as
independent variables. The findings of this study are as
follows: 1.The trend of numbers that listed and public
companies received qualified opinions was correlated with the
GAAPs'''' announcement. 2.Mean different tests show that except
for net worth turn over ratio, the means of all the other
variables are significantly different between the two groups.
3.The results of the tests based on the logistic model
indicate that the following four of the selected financial
variables have significant influence in explaining the
types of audit opinion: the total asset turnover, the net
worth to total debts, the current assets ratio, and the dummy
indicating a net loss for the current year.
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