Abstract Based on the hypothesis of non-standard audit opinions issued by certified public accountants influenced by negative news, the author verifies the relationship between negative news and audit opinions and explores the impact of negative reports on audit opinion under different legal environment, using the financial indicators of 2386 A-share listed company in Shanghai and Shenzhen in 2012-2014,making the logistic regression analysis with the introduction of legal environments as variables .It turns out that negative news and non-standard audit opinions of listed companies issued by certified public accountants are positively correlated ,which will be deepened under the legal environment.
2016, Vol. 33 
