FACTORS INFLUENCING THE AUDITOR'S GOING CONCERN OPINION DECISION

This study aims to find out the relationship between financial ratios, non-financial information such as firm size; audit firm; Going - concern Opinion in Previous Year and auditors' opinion on audit report. This paper used 133 samples of (VN133) listed companies on Vietnam stock market for four years from 2011 to 2014. The questionaries are used for collection the important information that relate to types of auditors' opinion and all variables used in the models were determined with reference to auditor subjects. In addition, we examined the financial statements, auditors' opinion and financial statements notes for listed companies in Vietnam that received a qualified audit report and for those that received an unqualified audit report. By using Binary logistic models in this paper, the result shows that Going - concern Opinion in Previous Year; financial leverage ratio and earnings before tax (EBT) ratio are factors that affect to auditors' opinions on audit.