联合价值检验显示，审计意见类型和其他相关因素的联动作用与审计意见类型单独作用相比，对样本累计超额收益的影响具有显著差异；
On the other hand , the joint value test shows that audit opinion type has high correlation with excess earning of stock price when it is jointed with other relevant factors .
联动审计