Comparative research on the predicted and the actual audit opinion of Chinese listed companies on GEM board

This paper uses the existing model to forecast the audit opinion in 2009 and makes the comparison between the predictions and the actual audit opinion based on the data of Chinese listed companies on GEM board in 2009. The results show that the predictions match the actual audit opinion. It means Chinese listed companies on GEM board maintain a good auditing quality. Moreover, the financial report and the financial disclosures satisfy the relevant regulation.