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Exploring and understanding the determinants of Audit opinions: evidence from the Angolan banking sector(2010-2018)
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This Work Project analyses182external auditopinionsof30 banksoperating in Angola from2010 to 2018, with the aim of exploringand understanding how and to what extent the economic and legal contexts, and the auditor and bank’scharacteristicsdeterminethe type of audit opinion issued. The findings reveal thata modified opinion is determinedby the bank’s sizeand theamount of impairmentsrecognised. Moreover, the transition to IFRScontributed to the emergence of modified opinions in banks in Angola whilebeingaudited bya BIG 4does not determinethe type of audit opinion issued.
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Angola Audit opinion Banking sector Financial reporting