审计意见的决策有用性及其出具动因：研究框架与研究述评

counting,Jiangxi University of Finance and Economics,Nanchang 330013,China)РAbstract:The decision usefulness and motivation of the audit opinion has always been the core issue of the audit theory,andРthe academic research in this field provides an important basis of decision making for capital market audit policy and regulatoryРpolicy. This article put forward the research framework of the “consequencesmotivation”of audit opinion,and on this basis,Рreviewed the relative empirical studies of audit opinion information content and the audit opinions agent so as to provide guidРance information and research paradigm for academic research and practice in the field.РKey Words:audit opinion;decision usefulness;analysis of motivation;stakeholders;customer priority;audit opinion behavРiorР ·56·