中文摘要：

审计意见是事务所审计师团队努力工作的成果，而审计师团队具有多种重要性程度不同的属性，有必要把会计事务所作为一个拥有多种属性的系统，以考察这些属性的重要性对审计意见的影响。基于中国注册会计师协会年度会计师事务所综合评价百家信息对会计师事务所属性的重要性与事务所出具非标准审计意见的实证研究表明，会计师事务所拥有本科及以下学历的CPA比例越高，事务所出具非标意见的概率就越低；反之，事务所出具非标意见的概率就越高。

英文摘要：

This paper studies the relationship between the attribute importance of accounting firm and modified audit opinions. The Chinese Institute of Certified Public Accountants （CICPA） has issued yearly top 100 Chinese accounting firms from 2006. After the integration of all the reported attributes, this paper uses the above information to find that only the CPA＇s educational background has a significant effect on the modified audit opinion. The more CPAs with bachelor＇s degree or lower-level are in the accounting firm, the lower the probability of firm issuing modified audit opinion will be. Conversely, this possibility will be higher.