制度变迁、内部控制审计费用与审计质量

发布时间：2018-04-19 20:19

本文选题：内部控制审计 + 内部控制审计费用　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：21世纪初,美国安然、世通等会计舞弊事件,使上市公司财信息质量问题得到广泛关注。2002年美国出台了《萨班斯—奥克斯利法案》,要求企业强制执行内部控制审计,以进一步保障财务信息质量的可靠性。随后PCAOB相继出台了审计第2号准则(AS2)及第5号审计准则(AS5),使内部控制审计的相关标准得以明确,内部控制审计在美国逐渐普及,同时为其他国家内部控制审计相关政策制定及执行提供了参考。目前,我国内部控制信息披露正处于从自愿披露向强制披露转型的阶段。2010年,我国颁布了与《企业内部控制基本规范》配套的三个指引,要求上市公司自2011年起对其内部控制进行审计,随后在2012年8月,决定分类分批实施内部控制规范体系。要求从2012年逐步推进相关政策的执行,到2014年内部控制审计业务应在我国主板上市公司范围内得到全面执行。这意味着我国内部控制审计从自愿披露逐渐向强制披露转型。其中三个配套指引之一的《内部控制审计指引》对注册会计师执行内部控制审计业务的过程进行了规范,以确保内部控制审计的执业质量。随着我国上市公司开始强制执行内部控制审计,执行内部控制审计的效果成为值得研究的问题。本文以深沪二市主板上市公司为样本,手工收集了上市公司执行内部控制审计的数据以及内部控制审计费用的数据,通过理论和实证相结合的方式,以制度发展和变革为契机,对企业执行内部控制审计的效果,即执行内部控制审计是否有助于提高财务报表审计质量进行了考察,同时对企业执行内部控制审计后增长的内控审计费用对财务报表审计质量的影响进行了探究。经过相关的分析和论证,本文得出以下结论:(1)执行内部控制审计能够显著提高上市公司的财务报表审计质量;(2)在执行内部控制审计的企业中,内控审计费用越高的上市公司财务报表审计质量越差(3)较高的内部控制审计费用能够降低企业执行内部控制审计后被出具非标准意见的可能性。
[Abstract]:In the early twenty-first Century, the United States Enron, WorldCom and other accounting fraud incidents made the problem of the quality of information information of the listed companies widely concerned in.2002. In.2002, the United States issued the Sarbanes Oxley act, which required enterprises to enforce internal control audit to further ensure the reliability of the quality of financial information. Subsequently, PCAOB issued the audit No. second in succession. (AS2) and No. 5 Audit Standards (AS5) make the relevant standards of internal control audit clear. Internal control audit is gradually popularized in the United States. At the same time, it provides reference for other countries' internal control audit related policy formulation and implementation. At present, the internal control information disclosure in China is in the phase of transition from voluntary disclosure to compulsory disclosure. In 2010, China issued three guidelines on the basic norms of internal control of enterprises, which required listed companies to audit their internal control from 2011, and then in August 2012, decided to carry out the internal control standard system by classification and batch. The implementation of relevant policies in 2012 and the internal control of audit services in 2014 should be carried out in 2014. It is fully implemented within the scope of China's main board listed companies. This means that the internal control audit in China has been gradually transformed from voluntary disclosure to compulsory disclosure. The internal control audit guidelines of one of the three supporting guidelines have standardized the process of implementing the internal control audit of CPA to ensure the internal control audit. As the listed companies in China begin to enforce internal control audit, the effect of internal control audit is worth studying. In this paper, the data of internal control audit of listed companies and the data of internal control audit cost are collected by the listed companies in Shenzhen and Shanghai, and the data of internal control audit fees are collected by the listed companies, through theory and reality. With the combination of evidence and system development and reform, the effect of internal control audit on enterprises is carried out, that is, whether the implementation of internal control audit is helpful to improve the audit quality of financial statements. At the same time, the effect of internal control audit fees on the audit quality of financial statements after the internal control audit of enterprises is carried out. Through the related analysis and demonstration, the following conclusions are drawn: (1) the implementation of internal control audit can significantly improve the audit quality of the financial statements of the listed companies; (2) the higher the internal control audit costs, the worse the audit quality of the financial statements of the listed companies with higher internal control audit costs (3) the higher internal control audit costs. It can reduce the possibility of non-standard opinions issued by enterprises after the implementation of internal control audit.

【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】：2017
【分类号】：F275;F832.51;F239.4

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