摘要：This paper presents a simplified procedure for construction of a tone dictionary used for the automated recognition of the auditor's opinion type. The study was based on audit opinions prepared in the Polish language. Our sample consists of 362 reports for the period 2013-2016. It served as a basis for creating the language corpus. We applied text mining techniques combined with correlation analysis to assess information content of words on the basis of correlation with the type of auditor’s opinion. We have demonstrated that a modified auditor’s report (negative or qualified) has a significant correlation with tone while in the case of an unqualified opinion there is no such correlation. The procedure of dictionary creation and the dictionary itself can be used to develop automatic trading algorithms.
其他摘要：Artykuł przedstawia uproszczoną procedurę konstrukcji słownika tonu służącego do zautomatyzowanego rozpoznawania typu opinii biegłego rewidenta, opracowanego na podstawie opinii sporządzonych w języku polskim.Opierając się na próbie 362 opinii załączonych
