الفهرس 
The set of opinions and related issuesOnly 14 pages are availabe for public view
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Abstract
Statistical results outlined in the preceding sections provide a guidance for drawing some inferences about what has been observed among audit opinion groups. Hypotheses tests can be classified into two categories. With the first category, one is prepared to assert that there are no real differences among the four types of audit opinion in some cases, and any observed differences in these cases are reasonably accounted for by experimental error. These cases, based on the preceding results, include: (1) judgment of applicant quality, (2) overall reaction measured on amount, maturity, and 113 premium rate, (3) collateralized loan, and (3) cases where bank’s internal report favor the applicant. With the second category, some inferences can be drawn about the specific effects of audit opinion. Audit opinion seems to be an important information to loan officer in the following tasks: (1) perception of the financial statements, (2) recommending loan’s terms when that loan is not collateralized, and (3) recommending loan’s terms when the other information prepared by the bank does not favor the applicant. Over the individual dependent variables, significant tests do not reveal an equal effect of audit opinion on those variables. In perception stage, audit opinion affect the reliability of financial statements not the information risk. Reaction variables that are affected by audit opinion include maturity followed by amount of loan. Premium rate is not affected. In respect to specific type or types of audit opinion that account for the significant differences, any departure from unqualified opinion is responsible for a considerable part of variables’ variation. There are no significant differences between the other three types of audit opinion.