Research on Auditor's Information Identification of Enterprise's Financial Ability

Based on the perspective of audit opinion decision-making,taking A-share non-financial listed companies on the main board of Shanghai Stock Exchange in 2016~2018 as a sample,this paper empirically studies the auditor's information identification and characteristics of corporate financial ability.It is found that auditors can effectively identify the financial ability of enterprises,and pay more attention to the "current","overall" and "realistic" financial ability of enterprises.