大有能源内部控制缺陷对财务报表审计的影响研究

发布时间：2018-02-26 06:30

本文关键词： 大有能源内部控制缺陷财务报表审计审计程序审计意见　出处：《河北经贸大学》2017年硕士论文　论文类型：学位论文

【摘要】：伴随全球经济与社会环境的不停发展与变化,企业面临的风险也在逐渐增大,与此同时企业中每个利益相关者预定目标的实现也一定会受到影响。因此,有助于管控企业风险的内部控制变得尤为重要。健全有效的内部控制可以减少企业中管理层随机错报以及机会主义会计选择的可能性,提高财务信息的可依赖性,在一定程度上影响企业财务报表的审计程序与审计意见。本文主要采用案例分析的研究方法,以委托代理理论、信号传递理论、协同效应与范围经济理论为基础,理论与实际相结合,就大有能源股份有限公司内部控制缺陷对财务报表审计的影响进行研究。本文以大有能源公司的基本情况、内部控制缺陷的现状以及近三年内部控制审计与财务报表审计的情况为背景,就内部控制缺陷对财务报表审计意见与审计程序两方面进行深入研究,发现若被审计单位内部控制存在缺陷即在内部控制不值得信任的前提下,注册会计师会对实施的财务报表审计程序进行相应的修改,进而影响财务报表审计程序的性质、时间与范围。同时,有效的内部控制可以提高财务报表的真实、可靠性,改善最终的财务报表审计意见,所以当企业内部控制存在重大缺陷被出具否定意见时,注册会计师也应该确定其对财务报表审计意见的影响。本文针对内部控制存在缺陷的大有能源股份有限公司进行案例研究,得出内部控制缺陷对财务报表审计程序与财务报表审计意见具有重要影响的结论,进而对上市公司、会计师事务所、监管机构提出相应的建议,认为上市公司应该重视并健全自身的内部控制;会计师事务所应该提高自身风险意识,注意整合审计的应用;监管机构应该进一步加强对企业内部控制有效性的监管,宣传内部控制审计的重要性。希望通过落实这些对策建议可以进一步完善企业内部控制及其审计,提高内部控制审计和财务报表审计的质量,推动企业与社会的共同进步。
[Abstract]:With the continuous development and change of the global economic and social environment, the risks faced by enterprises are gradually increasing, and at the same time, the realization of the target set by each stakeholder in the enterprise is bound to be affected. A sound and effective internal control can reduce the possibility of random misstatement and opportunistic accounting choices in an enterprise, and increase the dependence of financial information. To a certain extent, it affects the audit procedure and audit opinion of enterprise financial statements. This paper mainly adopts the research method of case analysis, which is based on principal-agent theory, signal transmission theory, synergy effect and scope economy theory. Combining theory with practice, this paper studies the influence of internal control defects on the audit of financial statements. The present situation of internal control defects and the situation of internal control audit and financial statement audit in the last three years are background. It is found that if there is a defect in internal control of the audited unit, under the premise that the internal control is not worthy of trust, the CPA will modify the audit procedure of the financial statement accordingly, thus affecting the nature of the audit procedure of the financial statement. Time and scope. At the same time, effective internal control can improve the authenticity and reliability of financial statements, and improve the final audit opinion of financial statements. The CPA should also determine its impact on the audit opinion on the financial statements. Draw the conclusion that internal control defects have important influence on the audit procedure and opinion of financial statements, and then put forward corresponding suggestions to listed companies, accounting firms and regulators. It is believed that listed companies should attach importance to and improve their own internal control; accounting firms should enhance their own risk awareness and pay attention to the application of integrated audit; regulators should further strengthen the supervision of the effectiveness of internal control of enterprises. It is hoped that the implementation of these countermeasures and suggestions can further improve the internal control of enterprises and their audit, improve the quality of internal control audit and audit of financial statements, and promote the common progress of enterprises and society.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.2;F406.7;F239.4

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