外文翻譯----審計(jì)機(jī)構(gòu)對(duì)內(nèi)控的審計(jì)意見對(duì)貸款決策的影響-會(huì)計(jì)審計(jì)(已修改)
2025-06-01 11:36 本頁面
【正文】 Ⅲ .外文翻譯 外文翻譯之一 The E?ect of Auditors’ Internal Control Opinions on Loan Decisions（節(jié)選） Auditor： Arnold Schneider , Bryan K Nationality： The . Derivation： Journal of Accounting and Public Policy[J], 2020（ － 18） （ － 3） Abstract We examine the e?ect of internal control reports on lending o?cers’ assessments of a pany’s creditworthiness. We suggest that an adverse internal control opinion can undermine the assurance provided by an unquali?ed opinion on ?nancial statements taken as a whole and have a negative a?ect on lenders’ assessments. In addition, we investigate whether auditor size plays a role in determining the e?ect on lenders’ judgments. We gather data from 111 loan o?cers and ?nd that their judgments are a?ected by the auditor’s report on the e?ectiveness of internal controls. The lenders’ assessment of the risk of extending a line of credit and the probability of extending the line of credit are negatively a?ected when the pany receives an adverse internal control opinion as pared to an unquali?ed one. We do not ?nd any evidence that the e?ect is lessened by the use of a Big Four auditor. Additional analyses suggest that an adverse internal control opinion weakens the importance assigned to the balance sheet and ine statement in lending decisions and reduces lenders’ con?dence that ?nancial statements are presented fairly in conformance with generally accepted accounting principles. Introduction This paper reports the results of an experiment designed to examine
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