بررسي رابطه نسبت هاي مالي و متغيرهاي غيرمالي با اظهارنظر حسابرس

Relation of financial ratios and non-financial variables by auditorʹs option

In this article We explore for relationship of fourteen financial ratios and two non-financial variables with kind of auditorsʹ optins. For this purpose We exmine 98 corporationsʹ data during years 1381 uptil 1385 which those entered inti Tehran Stock Exchange. In current research, firstly we use Kolmogorov-Smirnov and Kruskal-Wallis tests for explain different of variablesʹ distribution in two groups of dependent variable. Then with multi-regression in enter mode and cackward mode explain relations between variables. In additional, for finding best predictors model we use logistic regressin in enter mode and backward mode. Resuts show that usually independent variablesʹ distribution is different in two groups f dependent variable. Almost results demonstrate that kind of profitability, inventory turnover ration, debt ration, gross profit to total sale ratio and net income to total sale ratio in all of variables, ordinary have the most staticaly relation with kind of auditorsʹ option. In additional with logistic regression by use of seven independent variables can obtains to a good predictorʹs model for predict kind of auditorʹs option.