Overview of the factors influencing the independent audit opinion on auditing reports of listed firms

al. (2016), which tested the factors affecting the assumed continuous audit opinions. The study is implemented using the Bianry Logistic regression model with sample size of VN133 (companies listed on HOSE) from 2011 to 2014. Variables used in the model include: (1) Financial variables: financial ratio, liquidity, profitability, operating ratio (2) Non-financial variables: size of enterprise, size of auditing company, previous assumed continuous audit opinions. The accuracy of the model is 94%. However, this work is limited by the number of samples which is only companies listed on HOSE and the number of variables affects the unqualified audit opinion with the assumption of continuous operation. 3. Conclusion Auditors are always essential people and gotten particular interest to auditing companies as well as those who use financial statements. On the side of auditing companies, the verification and expression of financial statements of enterprises should be very careful to avoid affecting the decisions of the users of the financial statements. On the side of the users of the financial report, many of the scandals that have taken place have deep roots from relying on audit opinions to make decisions. On the side of regulators, with the aim of enhancing transparency for financial markets and competing in independent auditing, the identification of factors affecting the audit opinion is necessary to have the appropriate management policy. This article summarizes studies in the world and in Vietnam is an important aspect to study in Vietnam in the future. 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