中文摘要：

盈余管理与审计意见的相关性受到了国内外众多学者的关注，但目前尚未取得一致性结论。本文运用我国2009--2011年沪深两市A股上市公司的数据，以盈余管理幅度的中位数为标准将样本分为两组，以盈余管理幅度较大组的样本为研究对象，对盈余管理与审计意见的相关性以及审计费用对这一相关性的影响进行实证研究。研究结果表明：盈余管理幅度大的上市公司，盈余管理与非标准审计意见显著正相关；较高的审计费用降低了盈余管理与非标准审计意见之间的相关性。本文的研究结论深化了已有审计意见影响因素的研究。

英文摘要：

The relationship of earnings management and audit opinions has received high attention from domestic and international numerous scholars, but has not yet obtained a consistent results. Using data of A-share listed companies in Shanghai and Shenzhen stock exchanges for the period of 2009--2011, the paper divided the sample into two groups based on the median value of earnings management and researched on the larger earnings manage- ment group , then empirically examines the correlation of earnings management and audit opinions as well as the effect of audit fees on this correlation. We find that, for the large earning management group, earnings management is positively associated with the Non-Standard audit opinions, and higher audit fees substantially reduces the influ- ence of earnings management on the non-standard audit opinions. This research deepened the studies of determi- nants of audit opinion.