负债审计

1

浅谈或有负债的审计

Discussion on the audit of uncertain debt
2

或有负债的审计风险控制

Audit risk controlling of probable liability
3

而另一些控制指标如资产净利率、资产负债率等对审计意见类型也有一定的影响。

And some other indicators such as asset-net interest ratio , Debt-to-assets ratio also have certain effect to the auditing opinions types .
4

同时，公司绩效指标净资产收益率与清洁审计意见正相关；净资产负债率与清洁审计意见负相关；资产规模对审计意见的影响不显著。

Meanwhile , there is a positive correlation between return on equity and the clean audit opinion . Net assets debts ratio is negatively correlated with the clean audit opinions ; There is little significant impact of asset size on the audit opinion .