内部控制审计对财务报表审计质量的影响研究

发布时间：2018-03-09 01:00

本文选题：内部控制　切入点：内部控制审计　出处：《延边大学》2017年硕士论文　论文类型：学位论文

【摘要】：内部控制不仅是公司治理的关键环节,也与公司经营管理活动息息相关。纵观国内外,美国安然公司破产倒闭、英国巴林银行毁于一旦、中航油申请破产保护,以及法国兴业银行、中国巨人公司和爱多电器等,由于内部控制缺失等相关问题导致破产的案例不胜枚举。因企业缺乏完备、健全的内部控制系统,或是内部控制仅作为公司治理制度的华丽摆设而没有得到有效的执行而滋生的一系列问题,足以将企业引向最终灭亡的万劫不复之路。全球性的金融危机大爆发之后,各国政府纷纷采取行动致力于使上市公司管理层明确责任,加大对本公司内部控制的监督管理力度。从美国颁布的《萨班斯——奥克斯利法案》到《企业内部控制基本规范》及《企业内部控制配套指引》等规范,都彰显的是各国政府规范企业内部控制、整治资本市场的明确态度。内部控制审计是基于内部控制制度,是通过确定企业内部控制可信度,从而得出结论以鉴定内部控制有效作的一种新颖现实的审计方法。三个配套指引等指导我国内部控制审计工作的权威规范在上海证券交易所、深圳证券交易所主板上市公司的施行,标志着我国内部控制审计强制开始。内部控制审计与财务报表审计质量究竟存在何种关系,也成为理论界和实务界所关注的重点。自2011年《企业内部控制审计指引》强制执行至今,对内部控制审计工作有了一定程度的指导。整合审计更成为一种趋势。因此,本研结合了大量相关文献后,在五种具体理论的支撑下,第一步是弄清当前我国内部控制审计发展到哪一阶段;第二步是选取沪深两市2010-2015年发布内部控制审计报告的A股上市公司为研究对象,分析内部控制审计对财务报表审计质量作何影响,以及在强制施行前后的变化;第三步,从大的宏观角度和具体的微观细节两种不同层次提出解决问题的对策,为我国内部控制审计的实施提供借鉴与启示。
[Abstract]:Internal control is not only a key link in corporate governance, but also closely related to the company's management activities. Throughout the country and abroad, Enron went bankrupt in the United States, the British Bank of Bahrain was destroyed, and China Aviation Oil filed for bankruptcy protection. As well as Societe Generale, China Giant and Aido Electric, there are numerous cases of bankruptcy due to the lack of internal control and other related problems. Because enterprises lack a complete and sound internal control system, Or a series of problems that only serve as ornate furnishings of corporate governance systems and are not effectively implemented, enough to lead enterprises to an irrevocable path of eventual demise. After the global financial crisis broke out, Governments have taken action to make the management of listed companies clear about their responsibilities. From the Sarbanes-Oxley Act promulgated by the United States to the basic Standards of Internal Control in Enterprises and the guidelines for supporting Internal Control in Enterprises, It is the clear attitude of the governments of all countries to standardize the internal control of enterprises and to regulate the capital market. The internal control audit is based on the internal control system and is determined by the credibility of the internal control of the enterprises. Thus, a new and realistic audit method to evaluate the effectiveness of internal control, three supporting guidelines, and other authoritative norms to guide the audit work of China's internal control are drawn in the Shanghai Stock Exchange. The implementation of listed companies on the main board of the Shenzhen Stock Exchange marks the beginning of compulsory audit of internal control in China. What is the relationship between the audit of internal control and the quality of audit of financial statements? Since 2011, the implementation of the guidelines on Internal Control Audit in Enterprises has provided a certain degree of guidance to the internal control audit work. The integration of audit has become a trend. The first step of this research is to find out which stage the internal control audit in our country has developed under the support of five specific theories after combining a large number of relevant documents. The second step is to analyze the impact of internal control audit on the audit quality of financial statements and the changes before and after the mandatory implementation of internal control audit in Shanghai and Shenzhen stock markets from 2010 to 2015. This paper puts forward the countermeasures to solve the problem from two different levels of macroscopical angle and microcosmic detail, which provides reference and inspiration for the implementation of internal control audit in China.
【学位授予单位】：延边大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F239.45

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