Determinants influencing the difference of audit opinions between interim and final audit reports - The case of listed cement enterprises on Vietnamese stock exchange

Abstract

 Investors are very interested in audit opinions on financial statements of listed enterprises, especially in integrity, invested, and developed situations. This research has used the Stata 14 to analyze and look for determinants influencing the difference of audit opinions between interim and final audit reports. Data were collected from all listed cement enterprises on Vietnamese stock exchange in 5 years period (from the fiscal year 2015 to 2019). The result has found that kind of audit firms, new client or current client, profit, and current ratio influencing the difference of audit opinions between interim and final audit reports.