Dependent Variable: Y   （是否出具内控鉴证报告）
Method: ML - Binary Logit (Quadratic hill climbing)    
Date: 01/22/09   Time: 11:09    
Sample: 1 846    
Included observations: 846    
Convergence achieved after 7 iterations    
Covariance matrix computed using second derivatives    
    
Variable                         Coefficient       Std. Error     z-Statistic    Prob. 
    
X1 （审计费用占事务所收入比）-2.293963    12.45933       -0.184116    0.8539
X2 （营业收入取对数）          0.464941      0.159886       2.907946     0.0036
X3 （总资产）                    -0.587553     0.156522       -3.753814    0.0002
X4 （存货占资产比重）         0.487110       0.851095        0.572333     0.5671
X5 （是否四大）                 0.256422       0.422597        0.606776     0.5440
X6 （事务所连续审计年份）    0.059727       0.037612         1.587977    0.1123
X7 （是否央企）                1.022729        0.254589        4.017183     0.0001
X8 （上市地点）                 0.240058       0.234283         1.024651     0.3055
    
Mean dependent var 0.105201     S.D. dependent var  0.306994
S.E. of regression 0.305351     Akaike info criterion  0.667468
Sum squared resid 78.13448     Schwarz criterion  0.712295
Log likelihood -274.3389     Hannan-Quinn criter.  0.684643
Avg. log likelihood -0.324278   
    
Obs with Dep=0 757      Total obs  846
Obs with Dep=1 89   

我想验证的假设是：审计师愿意给公司出具内控报告是由于审计与公司的关系比较好，

因此也就希望上面的系数会显著。

但是结果却相差很远，希望得到大家的帮助，谢谢