企业内部控制有效性对财务报表审计质量的影响研究

发布时间：2018-05-07 09:12

本文选题：内部控制有效性 + 审计质量　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：被审单位、会计师事务所、社会治理环境等要素都会对财务报表的审计质量形成影响。企业实施有效的内部控制,可以在很大程度内降低企业管理层存在的的盈余操纵行为,促进会计信息质量的提高,使公众获得信赖度高的财务报告。在风险导向型审计模式指引下,审计人员审计财务报表时,内部控制有效性会为其提供可靠的企业内部的财务信息,促进审计判断和取证的进程。本研究以企业内部控制有效性为切入点,详细梳理了国内外相关学术领域的文献,阐述了企业内部控制有效性对财务报表审计质量的相关基础理论,综合考量了企业内部控制有效性对财务报表审计质量形成的影响。借助迪博内部控制数据库提供的内部控制信息披露指数来对企业的内部控制有效性加以衡量,并设定为内部控制有效性的替代变量加以使用,把具有可操纵性的应计利润设定为审计质量的替代变量。将审计质量设定为因变量,把内部控制有效性设定为自变量,构建科学化的多元线性回归模型。把企业的规模、股权集中度、总资产的净利率、经营杠杆、资产的负债率、业务的复杂程度以及亏损情况等要素作为控制变量。把沪深两市A股的上市公司从2013到2015年的数据形成样本,进行系统量化研究。研究显示出:企业内部控制执行的越好,相应的审计质量也会越高,和提出的假设也就越相符。因此,会计师事务所要把高效的内控信息加以充分的利用,提高其审计结果的质量。最后,本研究结合各方研究成果,从宏微观两个角度提出了一些建议。宏观角度上提出增强监管以保障企业内部控制的有效性,落实企业内部控制的责任主体,明晰其法律责任,对内部控制有效性的评价方法加以补充完善,细化相关的法律规章;微观层面认为,上市公司要强化对企业内部环境的治理管控,建立一套公开的内部控制信息方面的披露机制,健全内部控制有效性评价的监督机制。
[Abstract]:Audit units, accounting firms, social governance environment and other factors will affect the audit quality of financial statements. The effective internal control can reduce the earnings manipulation behavior of the management to a great extent, promote the improvement of the quality of accounting information, and make the public obtain the financial report with high degree of trust. Under the guidance of risk-based audit mode, when auditors audit financial statements, the effectiveness of internal control will provide them with reliable internal financial information, and promote the process of audit judgment and evidence collection. This research takes the effectiveness of enterprise internal control as the breakthrough point, combs the domestic and foreign related academic field literature in detail, elaborated the enterprise internal control validity to the financial statement audit quality related basic theory. The influence of the effectiveness of internal control on the audit quality of financial statements is comprehensively considered. The internal control information disclosure index provided by the Depot internal control database is used to measure the effectiveness of the internal control of the enterprise and to use it as an alternative variable to the effectiveness of the internal control. The accrual profit with maneuverability is set as the substitute variable of audit quality. The audit quality is set as a dependent variable and the effectiveness of internal control is set as an independent variable, and a scientific multivariate linear regression model is constructed. The factors such as the size of the enterprise, the concentration of equity, the net interest rate of the total assets, the operating leverage, the debt ratio of the assets, the complexity of the business and the situation of the loss are taken as the control variables. The data of listed companies in Shanghai and Shenzhen A-shares from 2013 to 2015 are sampled, and the quantitative study is carried out systematically. The research shows that the better the implementation of internal control, the higher the audit quality, and the more consistent with the hypothesis put forward. Therefore, accounting firms should make full use of efficient internal control information to improve the quality of audit results. Finally, some suggestions are put forward from macro-micro point of view. From the macro point of view, it proposes to strengthen supervision to ensure the effectiveness of internal control of enterprises, to implement the responsible subject of internal control of enterprises, to clarify its legal responsibility, to supplement and improve the evaluation methods of the effectiveness of internal control, and to refine the relevant laws and regulations; At the micro level, the listed companies should strengthen the governance and control of the internal environment of enterprises, establish a set of open disclosure mechanism of internal control information, and perfect the supervision mechanism of the evaluation of the effectiveness of internal control.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F239.4

【参考文献】