中文摘要：

文章以财务重述公司为样本，探讨了审计重要性水平、事务所规模与审计意见之阎的关系。研究发现，重要性水平影响审计意见的类型，超过重要性水平的错误更容易被出具非标意见；不同规模的事务所对重要性水平的执行标准是有差异的，规模大的事务所对超过重要性水平的错误更加敏感，“大所”在执行审计业务时，对超过重要性水平的错误报表更容易出具非标意见。研究结论支持“大所”出具的审计意见更严格、审计服务质量更高这一论断。

英文摘要：

Based on the data of 845 registrants announcing restatements from 1999 to 2005, the paper discusses the relationship among audit materiality level, audit firm size and audit opinion. The results indicate that audit materiality level has impacts on the types of audit opinion and listed firms whose accounting errors of financial statement are beyond the audit materiality level are more likely to get modified opinions. Besides these, there is also a positive relation between audit firm size and the probability of giving modified opinion. It supports the conclusion that big accounting firms give stricter audit opinions and provide better audit service.