Overview of the Factors Influencing The Independent Audit Opinion on Auditing Reports of Listed Firms
Overview of the Factors Influencing The Independent Audit Opinion on Auditing Reports of Listed Firms
This article provides an overview of the factors influencing independent auditing opinions from domestic as well as foreign studies to provide future research direction. The author uses the methodology of secondary and international literature to synthesize the influence factors. The research overview will provide a comprehensive review of academic research pertaining to factors, models, and sample sizes that have been researched to help other researchers have a meaningful background and conside