Author(s)

Lili Zhou

Corresponding Author

Lili Zhou

ABSTRACT

The audit interview mechanism implemented by CICPA in 2011 and information disclosure in 2012 aims to enhance the audit quality of auditors and the quality of annual reports of listed companies. This paper empirically studies the impact of audit interviews on non-standard audit opinions. Based on the financial data of listed companies from 2011 to 2020 and the audit interview data from 2012 to 2021, this paper concludes that audit interviews have a significant negative impact on non-standard audit opinions. According to the actual situation, suggestions are made: the audit interview mechanism needs to be improved, and the audit market supply and demand should be balanced.

KEYWORDS

Non-Standard Audit Opinions, Audit Interview, Industry Self-Discipline