整合审计视角下内部控制缺陷及其整改对内部控制审计费用的影响

发布时间：2018-02-02 04:01

  本文关键词： 内部控制缺陷 整合审计 内部控制审计费用 审计定价　出处：《西南大学》2017年硕士论文　论文类型：学位论文

【摘要】：现代内部控制审计开始于21世纪初期,美国国会于2002年7月通过《萨班斯法案》,要求强化内部控制并强调了独立审计的重要性。随后在2007年又颁布了《与财务报表审计整合的财务报告内部控制审计》这一准则,其强调了内部控制审计的相关标准,并提出了整合审计这一概念。至此,内部控制及内部控制审计逐渐成为各国学者研究的热点。为了规范我国上市公司内部控制制度,我国财政部联合审计署、证监会、银监会和保监会在2008年颁布《内部控制基本规范》,随后又在2010年颁布了《内部控制配套指引》,规定境内外交叉上市的公司于2011年1月1日开始执行内部控制审计,沪深两市主板上市公司于2012年1月1日起执行,并将此范围扩大到国有控股主板上市公司,同时鼓励非上市大中型企业提前施行,至2014年我国主板上市公司应当全面实施内部控制审计。2010至2015年执行内部控制审计并单独披露内部控制审计费用的上市公司数量逐步增多,本文以成本补偿理论、保险理论、信号传递理论、风险溢价理论为基础,选取2011-2015年单独披露内部控制审计费用的所有A股上市公司为样本,通过描述性统计分析、相关性分析和回归实证分析检验内部控制缺陷及其整改对内部控制审计费用的影响,并研究了整合审计是否会影响两者的相关性。主要研究内容如下:第一,是否存在内部控制缺陷与上市公司当年及滞后期内部控制审计费用的相关性;第二,内部控制缺陷严重程度与上市公司当年及滞后期内部控制审计费用的相关性;第三,内部控制缺陷整改与上市公司当年及滞后期内部控制审计费用的相关性;第四,整合审计是否会影响内部控制缺陷及其整改与内部控制审计费用的相关性。通过实证分析发现:内部控制缺陷与内部控制审计费用存在正相关关系,但是不显著;内部控制缺陷严重程度与当年及滞后期内部控制审计费用都显著正相关,并且与滞后期的相关性更大;内部控制缺陷整改不会对当年内部控制审计费用产生影响,但是会显著影响滞后期内部控制审计费用;相比整合审计,非整合审计情况下内部控制缺陷严重程度与内部控制审计费用的相关性会更强;相比非整合审计,整合审计情况下内部控制缺陷整改与内部控制审计费用的相关性会增强。本文研究的目的在于强化对企业内部控制审计的认识,监督和促进公司改善其治理结构、建立健全内部控制制度;为内部控制审计定价以及如何降低内部控制审计费用提供建议。所以结合研究结论,本文分别从政府监管部门、上市公司、会计师事务所三方出发,提出了相应的政策建议,政府监管部门应当进一步规范和完善内部控制信息披露,鼓励上市公司单独披露内部控制审计费用,推进整合审计的实施;上市公司应当建立健全内部控制体系以及内部控制缺陷整改机制;会计师事务所基于内部控制缺陷评估审计风险以确定合理的内部控制审计费用。
[Abstract]:Modern internal control audit began in early twenty-first Century, the United States Congress in July 2002 through the "Sarbanes act", strengthening the internal control and emphasizes the importance of independent audit. Then in 2007 promulgated the < > the auditing standards of internal control integrated with an audit of financial statements financial report, its emphasis on the relevant standards of the audit of internal control. And put forward the concept of integrated audit. Thus, the internal control and audit of internal control has gradually become a research hotspot. In order to standardize the listed company's internal control system, combined with China's Ministry of finance audit, CSRC, CBRC and CIRC in 2008 promulgated "basic norms of internal control", and then in the in 2010 promulgated the "internal control guidelines" provisions of domestic and foreign cross listed company in January 1, 2011 to start the implementation of internal control audit, the Shanghai and Shenzhen two city board of listed companies On January 1, 2012 onwards, and extend it to the state-owned holding company listed on the main board, and to encourage non listed medium-sized enterprises advance implementation, to 2014 China's main board listed companies should be fully implemented gradually increasing the number of internal control audit.2010 to 2015 the implementation of audit of internal control and single disclosure of internal control audit fees of the listed companies, based on cost compensation theory, insurance theory, signaling theory, risk premium theory, selects 2011-2015 years separate disclosure of internal control audit fees of all A shares of listed companies as samples, through descriptive statistical analysis, correlation analysis and regression analysis of internal control defects inspection and rectification of audit fees of internal control, and integrated audit research whether it will affect the relationship between them. The main contents are as follows: first, the existence of internal control deficiencies Correlation between the year and the lag of the internal control audit fees and the listed company; second year lag correlation and internal control audit fees of internal control deficiencies and the severity of the listed company; third year lag correlation and internal control audit fees of internal control deficiencies and rectification of listed companies; fourth, the integration of audit will affect the internal control the rectification of defects and internal control and audit fees. The correlation through empirical analysis found that: the defects of internal control and internal control audit fees are positively correlated, but not significant; the defects of internal control and the severity of internal control and audit fees in the lag period have significant positive correlation, and the correlation with the lag is bigger; the defects of internal control not for the year rectification of audit of internal control cost impact, but will affect the audit fees of internal control lag 鐢，

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