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中文摘要：
本文以我国．2007-2011年沪深主板市场A股上市公司为研究对象，采用Logit回归分析方法研究了上市公司对外担保行为与审计师出具持续经营不确定性审计意见的关系。研究发现，作为企业获取银行信用的一种重要方式，担保在我国上市公司中普遍存在，审计师并不会仅仅依据企业存在对外担保便对其出具持续经营不确定性审计意见；然而，当审计师进一步考虑到企业对外担保的规模、担保对象与被担保方风险后，其出具的审计报告会发生相应的变化：审计师对上市公司的担保规模给予了充分关注，担保规模越大越容易被出具持续经营不确定性审计意见，且审计师更加关注上市公司对非子公司提供的担保。此外，由于对企业存在的高风险担保行为愈加谨慎。审计师更易对高风险担保企业出具持续经营不确定性审计意见。
英文摘要：
Based on Chinese A-share listed companies of Shanghai and Shenzhen main board stock market from 2007 to 2011, this paper studies the relationship between external guarantee behaviors of listed companies and go- ing-concern opinions issued by auditors using Logit regression analysis method. Our study has several findings as fol- lows： as an important way for firms to acquire loans from banks, guarantees widely exist among Chinese listed com- panies; therefore, it is unlikely for auditors to issue going-concern opinions only because companies provide guaran- tees. However, when auditors take the sizes, objects and risks of guarantees into consideration, they will change the auditor opinions correspondingly： auditors are concerned about the guarantee size, and are more likely to issue a going-concern opinion for the enterprise whose guarantee size is larger. Besides, relative to the guarantees provided for subsidiary, auditors pay more attention to the guarantees that listed firms provide for non-subsidiary. In addition, auditors are cautious about the firms with high risky guarantees, and are more likely to issue a going-concern opin- ion to them.
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