从2013年起，互联网的飞速发展，逐渐使之成为当下时代发展大趋势，由此诞生了 “互联网+”和实体经济融合的模式，众多企业将其视为总体战略和发展方向。而审计意 见作为投资者和企业之间信息沟通结果的体现，在一定程度上减少了外部利益相关者和 审计师之间的信息不对称，能够给利益相关者提供更多与企业相关有价值的信息。那么 企业实施“互联网+”对收到的审计意见会产生怎样的影响？这种影响是通过何种路径和 机制产生的？本文通过对年报资料的收集和整理，构建了反映“互联网+”实施深度的指 数，以此为基础研究以上问题，具有一定的理论和实践意义。 本文主要采用实证研究的方法，首先，梳理分析国内外文献，并进行评述。其次， 基于信号传递理论，博弈理论以及零边际成本理论的分析以便提出研究假设。最后采用 2013-2018年A股上市公司相关数据，运用Probit模型研究企业实施“互联网+”程度对 审计意见的影响，以及影响的路径和机制。 研究发现：企业实施“互联网+”的程度越深则越容易收到标准无保留审计意见。进 一步的研究表明，“互联网+”是通过企业经营业绩，总资产周转率，内部控制质量这三 个中介变量，间接影响了注册会计师出具标准无保留审计意见。 关键词：审计意见；互联网+；总资产周转率；经营业绩 暨南大学硕士学位论文 II ABSTRACT Since 2013, the rapid development of Internet has gradually made it the trend of the development of the present era. The mode of "Internet plus" and the entity economy have been born, and many enterprises regard it as the overall strategy and development direction. As the result of information communication between investors and enterprises, audit opinion reduces the information asymmetry between external stakeholders and auditors to a certain extent, and can bring stakeholders more valuable information about enterprises. Then what kind of impact will the Internet plus on the audit opinion received? What are the paths and mechanisms through which this impact is generated? Based on the collection and sorting of annual reports, this paper constructs an index reflecting the depth of "Internet plus" implementation. Based on this, it has certain theoretical and practical significance to study the above problems. This paper mainly adopts the method of empirical research. Firstly, it analyzes the literature at home and abroad, and comments on it. Secondly, based on the analysis of signal transmission theory, game theory and zero marginal cost theory, the research hypothesis can be put forward. Finally, using the data of A share listed companies in 2013-2018 years, we use Probit model to study the impact of the "Internet plus" level on audit opinion and the path and mechanism of the impact. The study found that the implementation of "Internet Plus" better business is more likely to receive standard audit opinions. Further studies show that "Internet plus" indirectly affects CPA's standard unqualified audit opinions through three intermediary variables, such as the business performance, total asset turnover and internal control quality.。。。。。。以下内容略