This paper empirically analyzes the impact of corporate strategy differences on audit opinions from the perspective of financing constraints,using all A-share listed companies in China from 2010 to 2022 as the research sample.The study found that,first,the greater the differences in corporate strat-egies,the higher the possibility of auditors issuing non-standard audit opinions.Second,the greater the corporate strategic differences,the higher the degree of financing constraints.Third,financing con-straints play an intermediary role between strategy differences and audit opinions.Strategy differences make auditors more likely to issue non-standard audit opinions by exacerbating financing constraints.The positive correlation between corporate strategy differences and non-standard audit opinions is more significant in growth stage firms and non-state-owned firms.On this basis,the corresponding counter-measures and suggestions are proposed from the perspectives of four main parties:government and other regulatory authorities,enterprises,auditors and investors.
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