利用企业内部控制因素建立外部审计定价方程

发布时间：2018-08-30 08:59

【摘要】：内部控制作为企业完善自身内部运作流程，监控企业内部运作从而保障企业经营目标实现的一种管理工具，其主要职能在于保证企业内部所有操作的规范化并真实地获得企业发展内部运营状况信息。而企业的外部审计是指上市公司为了满足国家监管部门对于企业内部财务运作和生产运作状况的监督要求，通过聘请第三方独立的审计服务机构来检查和确认企业内部各项制度的执行状况和其财务数据的真实性，并最终依照调查结果向市场出具调查报告的过程。企业内部控制体系作为一种可以影响企业内部流程运作成效和保证企业运作合规性的机制，其存在对于检验企业内部运作成效与合规性的审计服务活动的定价水平必然会产生一定的影响。本文便通过多元回归分析方法的应用，首先设计出与企业内部控制五大要素—控制环境、风险评估、控制措施、信息沟通、反馈监督关系较大的，可以用来表征该五大要素的指标集合，从而以该指标集来表征企业内部控制措施在其五大组成部分方面的实施成效。其次，借助施瓦茨信息准则，本文通过不断地在各个分要素体系下循环剔除所有要素内表征变量，，比较剔除前后施瓦茨信息量的变化来确定该变量是否应当继续保留在企业内部控制分要素与其审计费用支出的多元回归方程式之中，从而最终形成一个分列于五大内部控制要素框架下的企业财务、运作、治理表征变量指标集。最后，本文分别以不同的内部控制子要素内的指标集和内部控制所有优选指标的合集为解释变量，以企业的外部审计费用支出额作为被解释变量，从而为企业的内部控制与审计定价的关系构建六个于不同视角下的多元回归分析结果方程，并通过对该结果方程的分析来为企业的内部控制体系构建重点提出建议，并为审计服务提供商的审计定价策略提供切实的实践参考。
[Abstract]:Internal control is a management tool for enterprises to improve their internal operation process, monitor the internal operation of enterprises and ensure the realization of business objectives. Its main function is to ensure the standardization of all operations within the enterprise and to obtain true information of the internal operation status of the enterprise development. The external audit of an enterprise means that the listed company, in order to meet the requirements of the state regulatory authority for the supervision of the internal financial operation and production operation of the enterprise, By employing a third-party independent audit service to check and confirm the implementation of the internal system and the authenticity of its financial data, and ultimately according to the results of the survey to the market issued a survey report process. As a mechanism that can affect the efficiency of the internal process operation and ensure the compliance of the enterprise operation, the internal control system of the enterprise, Its existence will inevitably have certain influence on the pricing level of audit service activities which verify the effectiveness and compliance of the internal operation of enterprises. In this paper, through the application of multiple regression analysis, first of all, the relationship between the five elements of internal control of enterprises, such as control environment, risk assessment, control measures, information communication, feedback and supervision, is designed. It can be used to represent the index set of the five elements, so as to characterize the effectiveness of the implementation of the internal control measures in the five parts of the enterprise. Secondly, with the help of Schwartz's information criterion, this paper continuously removes all the representation variables within the elements under each sub-element system. By comparing the changes of Schwartz information before and after elimination, we can determine whether this variable should remain in the multivariate regression equation between the internal control elements of the enterprise and its audit expenses. Finally, an index set of financial, operational and governance variables is formed under the framework of the five internal control elements. Finally, this paper takes the index set of different internal control subfactors and the set of all the optimal indicators of internal control as explanatory variables, and takes the amount of external audit expenses of enterprises as the explained variable. In order to build the relationship between internal control and audit pricing, six multivariate regression analysis result equations under different perspectives are constructed, and suggestions are put forward for the construction of internal control system through the analysis of the result equation. It also provides practical reference for audit pricing strategy of audit service provider.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4;F224

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