上市公司内部控制实质性漏洞披露对审计定价的影响研究

发布时间：2018-04-16 19:23

本文选题：审计定价 + 内控缺陷　；参考：《西安工业大学》2014年硕士论文

【摘要】：本文以2012年沪深两市A股上市公司作为研究样本,通过是否披露内控缺陷、是否披露实质性漏洞、披露的实质性漏洞的数量、以及将实质性漏洞进一步分类为会计层面的实质性漏洞和公司层面的实质性漏洞五个指标来研究我国上市公司内控实质性漏洞对审计定价的影响。实证结果表明,是否披露内控缺陷、是否披露实质性漏洞以及披露的实质性漏洞的数量与审计定价均呈显著的正相关,但相对于内控缺陷,实质性漏洞对审计定价的影响更为显著。会计层面的实质性漏洞与审计定价呈显著正相关,但公司层面实质性漏洞对审计定价的影响却并不显著。这说明内控缺陷的披露提高了审计风险,CPA需要增加实质性检测的范围和程序,投入更多的时间和精力,从而引起审计费用的增加。而且内控缺陷的严重性越高,对审计定价的影响越大。虽然在理论上,公司层面漏洞的严重程度高于会计层面漏洞。但在现实中,公司层面漏洞的涵盖范围广,比较虚化,审计难度较大；且不论上市公司是否披露了公司层面的漏洞,CPA在审计过程中都要对这方面项目进行必需的检测。所以公司层面漏洞的披露对审计定价不会产生较大的影响。会计层面的漏洞涉及公司特定账户会直接导致财务重大错报,可以被CPA的实质性测试所辨认。如果披露了会计层面的漏洞,CPA将面临较高的审计风险。所以CPA在审计的过程中更倾向于围绕特定账户的某些具体问题。同时我们发现,被审单位规模、事务所规模与声誉、上市公司所属区域以及审计意见类型、第一股东股权性质,这五个控制变量与审计定价存在显著的正相关关系,是影响上市公司审计定价的最主要因素。应收账款与总资产比、存货与总资产比以及资产负债率三个变量与审计定价之间的相关性并不显著。
[Abstract]:This paper takes the A-share listed companies in the Shanghai and Shenzhen stock markets in 2012 as the research sample, through whether to disclose the internal control defects, whether to disclose the material loopholes, and the number of the material loopholes disclosed.Furthermore, it classifies the material loophole into five indexes: the substantial loophole in accounting level and the substantive loophole in company level to study the impact of internal control substantive loophole on audit pricing of listed companies in China.The empirical results show that whether or not to disclose internal control defects, whether to disclose material loopholes and the number of material loopholes disclosed are significantly positive correlation with audit pricing, but relative to internal control defects.The impact of substantial loopholes on audit pricing is more significant.There is a significant positive correlation between accounting substantive loopholes and audit pricing, but the impact of firm substantive loopholes on audit pricing is not significant.This shows that the disclosure of internal control defects increases the audit risk. CPA needs to increase the scope and procedure of substantive detection and invest more time and energy, thus causing the increase of audit costs.Moreover, the more serious the internal control defects, the greater the impact on audit pricing.In theory, though, firm-level loopholes are more serious than accounting ones.However, in reality, the company level loopholes cover a wide range, relatively empty, audit is difficult; regardless of whether the listed company disclosed the company level loopholes and CPA in the audit process to carry out the necessary detection of this aspect of the project.Therefore, the disclosure of company level loopholes will not have a greater impact on audit pricing.Accounting vulnerabilities involving company-specific accounts can directly lead to material financial misstatements that can be identified by CPA's substantive tests.If the accounting level of the disclosure of loopholes CPA will face a higher audit risk.Therefore, CPA is more inclined to focus on specific account issues in the audit process.At the same time, we find that the size of the auditee, the size of the firm and reputation, the region of the listed company and the type of audit opinion, the nature of the equity of the first shareholder, these five control variables have significant positive correlation with the audit pricing.It is the most important factor that affects the audit pricing of listed companies.The correlation between the ratio of accounts receivable to total assets, the ratio of inventory to total assets and the ratio of assets to liabilities and audit pricing is not significant.
【学位授予单位】：西安工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F275

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