Yang, D.M. and Hu, T. (2010) Internal Control, Earnings Management and Audit Opinions. Audit Research, No. 5, 90-97.
AUTHORS: Bin Lu
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.