我国上市公司实施整合审计的影响因素研究

发布时间：2018-05-18 11:23

本文选题：整合审计 + 地域环境　；参考：《新疆财经大学》2015年硕士论文

【摘要】：近些年,我国发生了一系列如万福生科和北大荒等骇人听闻的财务舞弊案件,使得公众关注审计是否对财务信息起到了一定的监管作用,在此背景下内部控制审计变得尤为重要。这也加剧了监管机构建立健全内部控制审计法规的步伐。我国2010年《内部控制审计准则》的出台;并首次提出“整合审计”的概念,即由同一会计师事务所执行财务报表审计和内部控制审计,使得我国各界人士将上市公司的内部控制审计与财务报表审计同时重视起来。结合我国的基本国情,我国规定这两种审计可以整合进行,也可以分别实施,我国整合审计的实施具有一定的选择性。将两种审计业务进行整合,既然能降低审计费用,又能提高审计质量,为什么不是所有的企业都实施了整合审计呢?这是个值得研究的问题。那么我国整合审计的实施受到什么因素制约呢?如何才能顺利推行整合审计的实施呢?监管部门该如何规范整合审计的实践呢?整合审计在我国上市公司的实施具有怎样的特点呢?是什么原因导致实施了内部控制审计的企业,并没有全部都实施了整合审计呢?故实施实施整合审计的原因还有待考察。通过对国内外文献的回顾和梳理发现,其文献主要集中于整合审计对审计费用的影响及整合审计对审计质量的影响,学术界关于整合审计实施的主要原因尚无从考究,因此本文试图用实证研究的方法探究实施整合审计的企业会有怎样的特点?整合审计的实施受什么因素的制约?本文以2012-2013年首次执行整合审计的941家上市企业作为样本,选择可能影响上市公司独立审计需求的地域环境、企业特征与事务所特征三个方面的变量,通过描述性统计与logistic回归分析方法对样本进行了统计分析,检验了实施整合审计的影响因素。研究发现:1.整合审计的实施与事务所与企业经营地的同地区性存在着显著的正相关关系,这表明事务所与企业处于同一地区时,企业实施整合审计的概率较高;2.整合审计的实施与地区环境负相关,处于经济不发达地区的企业,实施整合审计的概率较高;3.如果上市公司具有较好的盈余质量,则实施整合审计的概率较高。
[Abstract]:In recent years, there have been a series of appalling financial fraud cases in China, such as Wanfusheng and Beidahuang, which have caused the public to pay attention to whether the audit has played a certain role in supervising the financial information. In this context, internal control audit has become particularly important. This has also intensified the pace of regulators to establish and improve internal control audit regulations. In 2010, China's Internal Control Audit Standard was issued, and the concept of "integrated audit" was put forward for the first time, that is, the audit of financial statements and internal control audit was carried out by the same accounting firm. The internal control audit and the financial statement audit of the listed company are paid more attention to by the people from all walks of life in our country at the same time. According to the basic situation of our country, our country stipulates that these two kinds of audit can be carried out in conformity or separately. The implementation of integrated audit in our country has certain selectivity. The integration of the two types of audit business, since it can reduce audit costs, but also improve the quality of audit, why not all enterprises have implemented integrated audit? This is a question worth studying. So what factors restrict the implementation of integrated audit in China? How can the implementation of integrated audit be carried out smoothly? How to standardize the practice of integrating audit? What are the characteristics of integrated audit in the implementation of listed companies in China? What is the reason for the implementation of internal control audit enterprises, and not all of the implementation of integrated audit? Therefore, the reasons for the implementation of integrated audit are still to be investigated. Through reviewing and combing the literature at home and abroad, it is found that the literature mainly focuses on the impact of integrated audit on audit costs and the impact of integrated audit on audit quality, and the main reasons for the implementation of integrated audit are still unknown in academic circles. Therefore, this paper attempts to use empirical research methods to explore the implementation of integrated audit enterprises will have what characteristics? What factors restrict the implementation of integrated audit? In this paper, 941 listed companies that performed the integrated audit for the first time in 2012-2013 are selected as samples, and three variables are selected, which may affect the independent audit needs of listed companies, such as the regional environment, the characteristics of enterprises and the characteristics of firms. Through descriptive statistics and logistic regression analysis, the factors influencing the implementation of integrated audit were tested. The study found that 1: 1. There is a significant positive correlation between the implementation of the integrated audit and the same region between the firm and the business place, which indicates that when the firm and the enterprise are in the same area, the probability of implementing the integrated audit is high. The implementation of integrated audit is negatively related to the regional environment. Enterprises in economically underdeveloped areas have a higher probability of implementing integrated audit. If the listed company has better earnings quality, the probability of implementing integrated audit is higher.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F276.6;F275;F239.4

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