Apply multiple linear regression model to predict the audit opinion

Author

Jinyu, Tian ; Xin, Zhao

Author_Institution

Sch. of Bus. & Adm., North China Electr. Power Univ., Baoding, China

Volume

4

fYear

2009

fDate

8-9 Aug. 2009

Firstpage

303

Lastpage

306

Abstract

This article applies statistical sampling techniques to audit, selected 30 companies as samples from Shanghai and Shenzhen stock markets, use multiple linear regression method to build prediction models about the audit opinion, and carried out a effectiveness test. The results show that the analytical model have a higher accuracy rate and with excellent interoperability, provide a new way of thinking about the prediction for the audit opinion.

Keywords

auditing; econometrics; economic indicators; regression analysis; sampling methods; statistical testing; stock markets; Shanghai stock market; Shenzhen stock market; analytical model; audit opinion prediction model; financial indicator; multiple linear regression model; statistical effectiveness test; statistical sampling technique; Analytical models; Business communication; Communication system control; Companies; Energy management; Linear regression; Mathematical model; Predictive models; Sampling methods; Testing; audit opinion; financial indicators; multiple linear regression; predict;

fLanguage

English

Publisher

ieee

Conference_Titel

Computing, Communication, Control, and Management, 2009. CCCM 2009. ISECS International Colloquium on

Conference_Location

Sanya

Print_ISBN

978-1-4244-4247-8

Type

conf

DOI

10.1109/CCCM.2009.5267661

Filename

5267661