Literature Review of Audit Opinion ()
ABSTRACT
The influencing factors of audit opinions have
always been the focus area of academic research. This article categorizes
research by Chinese and international scholars, and analyzes the research
status of audit opinions. Starting from the factors that affect audit opinions,
they are divided into two aspects: Chinese and international, and they are
discussed in order to find the commonality and characteristics of related
research and provide a reference for in-depth research on audit opinions.
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