内部控制审计对财务报表审计质量的影响——基于沪市制造业的实证研究

发布时间：2018-03-14 14:27

本文选题：内部控制审计　切入点：审计质量　出处：《财会月刊》2016年18期 　论文类型：期刊论文

【摘要】：近年来兴起的内部控制审计是对被审计单位内部控制设计是否合理、是否运行以及是否有效进行鉴定的一种审计类型,旨在通过对企业预防财务风险的程序进行审核,识别出与产生财务风险有关的程序缺陷,促使公司管理层及时修正这些可能导致严重后果的缺陷,从而从源头上防范和控制管理层舞弊和财务风险产生的可能性。本文通过研究内部控制审计与审计质量的相关性发现:在年报中公布内部控制审计报告的企业比未公布内部控制审计报告的企业具有更低的盈余管理水平,审计质量更高;内部控制审计意见为标准意见的企业比其他意见的企业具有更低的盈余管理水平,审计质量更高。
[Abstract]:The internal control audit developed in recent years is a kind of audit type which is used to evaluate whether the internal control design of the audited unit is reasonable, whether it is running or not, and whether it is effective or not. The purpose of the audit is to audit the procedure of preventing the financial risk in the enterprise. Identify procedural deficiencies related to the creation of financial risks and prompt the management of the company to correct these deficiencies in a timely manner that could lead to serious consequences, Therefore, the possibility of preventing and controlling management fraud and financial risk can be prevented and controlled from the source. By studying the correlation between internal control audit and audit quality, this paper finds out: the proportion of enterprises that publish internal control audit report in annual report. Enterprises that do not publish internal control audit reports have a lower level of earnings management, The quality of audit is higher; the enterprise with standard opinion of internal control audit has lower level of earnings management and higher quality of audit.
【作者单位】：湖北工业大学经济与管理学院;
【基金】：湖北省软科学项目“低碳经济目标导向下环境审计研究”(项目编号:2015BDF043) 湖北工业大学博士科研启动基金项目“独立审计与国家经济信息安全研究”(基金项目编号:BSQD12097)
【分类号】：F239.4

【相似文献】