论文部分内容阅读
公司治理可以通过间接控制或外部治理而影响企业的经营状况和财务绩效,进而影响注册会计师发表的审计意见。考察影响注册会计师审计意见的各项因素,有助于企业的经营绩效的改善和长远发展。
Corporate governance can affect the business performance and financial performance of an enterprise through indirect control or external governance, thereby affecting the audit opinion issued by a certified public accountant. Examining the various factors that affect the audit opinion of certified public accountants can help improve the business performance and long-term development of the enterprise.