高管权力、专业审计委员会、审计意见购买

udit opinion shopping is a action which management through certain way to influence or control external auditors, eventually to obtain “clear” but low quality audit opinion, the purpose of this paper is to study the influence factors of audit opinion shopping. The relationship between the CEO power, the professionalism of the audit committee and the audit opinions shopping was empirically tested by the research sample of non-financial listed companies in shenzhen and Shanghai in 2011-2015. The study found that CEO power is positively correlated with the purchase of audit opinions, and the greater the executive power, the easier it is to promote the purchase behavior of audit opinions. The audit committee's expertise is negatively related to the purchase of audit opinion, that is, the professional audit committee can suppress the audit opinion shopping behavior; Powerful executives will limit the audit committee's role in governance, ultimately facilitate the purchase of audit opinions.