本研究以2009年至2019年美國上市公司為樣本期間，探討審計公費與繼續經營假設不確定性意見(going concern opinion後以GC意見代稱)之間的關係，進而探討公司是否真的存在意見購買的情形。並利用意見預測模型以及會計師更換預測模型控制出具GC意見的原因以及意見購買的形式。
本研究之實證結果發現若根據意見預測模型預測應出具GC意見而實際意見為不出具GC意見時，審計公費與該變數顯著為正，因此有證據發現公司利用審計公費的增加獲得更好的意見，進而有意見購買的情形；而當根據意見預測模型預測不應出具GC意見而實際意見為出具GC意見時，審計公費與該變數顯著為負，代表審計公費會減少，代表當會計師收到較少的公費時，根據成本效益原則會投入較少的時間及精力查核，進而使出錯的意見的機率增加。
此外本研究也延伸利用Choi et al. (2010)將審計公費區分為正常審計公費與異常審計公費，實證結果發現若根據意見預測模型預測應出具GC意見而實際意見為不出具GC意見時，異常審計公費會增加；而當根據意見預測模型預測不應出具GC意見而實際意見為GC意見時，異常審計公費會減少，與使用實際審計公費得出的結果一致。

This study explores the relationship between audit fees and the going concern opinion (later synonymous with the GC opinion) during the sample period of the companies listed on U.S. exchanges from 2009 to 2019 and then found whether the company has an opinion purchase. The opinion predicting model and the auditor decision model control the reasons for issuing GC opinions and the form of opinion purchase.
The empirical results of this paper found that if according to the opinion prediction model, a GC opinion should be issued and the actual opinion was not issued, the audit fee was significantly positive, so there was evidence that the company used the increase in audit fee to obtain a better opinion, and engaged in opinion shopping; When according to the opinion prediction model, a GC opinion should not be issued and the actual opinion was issued, the audit fee and the variable are significantly negative, which means that the audit fee will be reduced. When the auditor receives less audit fee, less time and energy will be spent on the audit work. According to the principle of cost-effectiveness, thereby increasing the probability of erroneous opinions.
In addition, this paper also extends the method of Choi et al. (2010) that distinguishes the audit fees into normal audit fees and abnormal audit fees, the empirical results found that if according to the opinion prediction model, a GC opinion should be issued and the actual opinion was not issued, the abnormal audit fees will increase; However, when according to the opinion prediction model, a GC opinion should not be issued and the actual opinion was issued, the abnormal audit fee will be reduced, which is consistent with the results obtained by using the actual audit fee.

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