审计机构对内控的审计意见对贷款的影响 【外文翻译】.docVIP

Int Internal control audit agency audit opinions on the impact of the loan ???????????????? ? Abstract  We tested the internal control report on the loan officer assessment of the credibility of a company. We believe that a negative audit opinion on internal control would erode the credit guarantee and credit rating on the lending institutions have a negative impact. In addition, we observed the size of the audit agency to judge whether the impact on the lending institutions. We collected 111 lending institutions and found them to judge the effectiveness of the audit repor