内部控制缺陷披露对审计延迟的影响研究

发布时间：2018-04-04 09:34

本文选题：内部控制缺陷　切入点：审计延迟　出处：《云南财经大学》2014年硕士论文

【摘要】：美国证券交易委员会于2003年6月正式实施SOX法案。SOX法案409条款要求证券交易委员会监督上市公司尽早披露财务状况和经营情况相关的重大改变信息。于是，美国证券交易委员会要求从2003年起分阶段缩短10—Ks报告的截止日期。由于404条款的实施显著增加了审计延迟，为提高审计效率，PCAOB于2007年颁布了审计准则第5号代替了于2004年颁布的审计准则第2号，该准则允许同一家事务所对公司财务报表审计业务和财务报告内部控制审计业务进行有效整合，还鼓励外部审计师依赖内部控制审计的结论，争取尽早发现内部控制缺陷。我国自2012年1月1日起，，在主板国有控股上市公司开始强制实施内部控制规范体系，审计师参照《中国注册会计师审计准则第1411号——利用内部审计人员的工作》规定的内容对他人工作的客观性和专业胜任能力进行评价，确定对他人工作利用程度，进而提高审计效率。在报表使用者看来，提高财务信息的及时性增加了财务信息的价值，已有研究也发现财务报告的及时性影响了证券价格及其预期回报，这说明财务信息及时性的重要性。因而，希望向市场传达利好消息的上市公司也纷纷给其审计师施加时间压力，要求其尽可能缩短年度报告审计的时间。鉴于SOX法案的实施对审计报告的及时性产生了极大的影响，本文研究我国开始强制实施内部控制规范体系时期，详细披露内部控制缺陷对审计工作的影响，这具有一定的理论意义和现实意义。本文以2012年强制实施内部控制规范体系的799家和2011年相同的公司为研究对象，实证检验了强制实施内部控制规范体系前后，样本公司审计延迟的变化。研究结果发现：在控制其他变量之后，第一年强制实施内部控制规范体系的公司审计延迟缩短了9天，这表明这些公司提高了我国财务信息披露的及时性。本文以2012年纳入强制实施内部控制规范的799家公司为研究对象，进一步检验了审计延迟缩短的影响因素，研究结果发现：（1）在内部控制自我评价报告中披露了具体内容内部控制缺陷的公司经历了较短的审计延迟；（2）相对2012实施内部控制规范体系的公司，2011年实施该体系的公司的审计延迟明显缩短了。由于审计延迟严重影响了会计信息的及时性，检验内部控制缺陷披露对审计延迟的影响，能明确审计延迟的影响因素，有助于衡量和提高审计效率；分析内部控制缺陷披露的经济后果，为监管者深入了解内部控制制度的实施效果提供了经验证据，并提供了政策支持。
[Abstract]:In June 2003, the Securities and Exchange Commission (SEC) formally implemented SOX Act .Sox Act 409, which requires the SEC to supervise the disclosure of significant changes related to the financial position and operating conditions of listed companies as soon as possible.As a result, the Securities and Exchange Commission has called for a phased reduction in the deadline for 10-Ks reports from 2003.As the implementation of Section 404 significantly increased audit delays, in order to improve the efficiency of the audit, PCAOB promulgated auditing Standard No. 5 in 2007 instead of auditing Standard No. 2, which was promulgated in 2004,This standard allows the same firm to integrate financial statement audit business and financial report internal control audit business effectively, and encourages external auditors to rely on the conclusions of internal control audit to identify internal control defects as soon as possible.Since January 1, 2012, China has begun to enforce the internal control standard system in the main board state-owned holding companies.The auditor evaluates the objectivity and professional competence of others' work with reference to the content of the work of the internal auditor No. 1411 of the China Certified Public Accountants auditing Standard, and determines the degree of utilization of the work of the other person,Then improve the audit efficiency.From the point of view of statement users, improving the timeliness of financial information increases the value of financial information. Some studies have also found that the timeliness of financial reports affects the securities prices and their expected returns, which shows the importance of timeliness of financial information.Therefore, listed companies hoping to convey good news to the market have also put pressure on their auditors to shorten the time of annual report audit as far as possible.In view of the fact that the implementation of the SOX Act has had a great impact on the timeliness of audit reports, this paper studies the period when China began to enforce the internal control standard system, and the detailed disclosure of the impact of internal control defects on the audit work.This has a certain theoretical and practical significance.This paper takes 799 companies in 2012 and 2011 as the research object, and empirically tests the change of audit delay of sample companies before and after enforcing the internal control standard system.The results show that after controlling the other variables, the audit delay in the first year of mandatory implementation of the internal control standard system is shortened by 9 days, which indicates that these companies improve the timeliness of financial information disclosure in China.In this paper, 799 companies that were included in the mandatory implementation of internal control norms in 2012 were selected as the research objects, and the factors influencing the shortening of audit delay were further tested.The results of the study found that: 1) in the internal control self-evaluation report, the company that disclosed the specific contents of the internal control defects experienced a short audit delay. Compared with 2012 companies implementing the internal control standard system, the company implemented the system in 2011.The company's audit delays have been significantly shortened.Because audit delay seriously affects the timeliness of accounting information, checking the influence of internal control defect disclosure on audit delay can clarify the influencing factors of audit delay, and help to measure and improve audit efficiency.Analyzing the economic consequences of internal control defects disclosure provides empirical evidence for regulators to understand the implementation effect of internal control system and provides policy support.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F239.4

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