中文摘要：

盈余管理和信息风险是影响审计意见的两个重要因素。已有研究主要关注当期盈余管理与审计意见的关系，少有关注信息风险对审计意见的影响。本文运用我国上市公司的数据，同时研究盈余管理和信息风险对审计意见的影响。检验结果表明，公司的信息风险与审计师出具非标意见概率显著正相关，而当期盈余管理与审计师出具非标意见的概率无显著相关性。这表明，审计师出具审计意见时主要考虑信息风险，而没有证据表明审计师出具审计意见时考虑了盈余管理。本文的研究结论深化了已有审计意见和审计质量决定因素方面的研究。

英文摘要：

Earnings management and information risk are two important factors impacting audit opinion. Previous research focused mainly on the relation between current earnings management and audit opinion. There is little research on impact of information risk on audit opinion. Using the data of listed firms, this study examined simultaneously the impact of current earnings management and information risk on audit opinion. We found that the higher a firm＇s information risk, the greater the likelihood of receiving a qualified audit opinion. However, we found no evidence that auditors＇ signal associated with high level of current earnings management through their audit opinions. Our study added to the growing literature on the relation between earnings quality and audit opinion and deepened the research of determinate factors of audit opinion and audit quality.