上市公司内部控制缺陷披露及修正与审计定价的相关性研究

发布时间：2018-06-23 04:55

本文选题：内部控制缺陷 + 重大(要)缺陷　；参考：《山东财经大学》2016年硕士论文

【摘要】：社会经济发展到一定程度就会产生对审计的需求,其定价方式应是审计服务内在特性的外在表现,才能够发现审计服务的不足之处,进而提高审计报告的质量,最终促进审计市场的逐步完善,从而改善审计报告的质量。审计服务的专业性导致审计定价的复杂性。审计定价不仅衡量了利益相关者之间的利益关系,而且能够提高外部审计师的独立性和审计质量。鉴于审计定价的影响力,采用怎样的标准来确定审计定价,又有哪些因素能够影响到结果,就成为学术界研究一大热点。2002年出台的SOX法案发挥作用后,世界各国纷纷效仿,颁布适用于本国的法律规范,我国也不例外。从2006年开始,我国相继颁布了多部内部控制方面的规范指引。这些规范要求上市公司自我评价内部控制建设情况,并出具自我评价报告,同时要求审计人员对内部控制建设情况出具鉴证报告。这说明我国企业内部控制规范体系的初步建成,也暗示了外部审计的侧重点有所扩展。审计师不仅要审查会计报表的准确性,同时还要加强对内部控制建设的审查。鉴于此,事务所与企业协议审计定价时就要考虑到内控缺陷的问题。本文的研究方法是规范研究与实证分析相结合。研究思路是先进行规范研究,从理论上探讨主题变量内部控制缺陷和审计定价的关系;接着开展实证分析,用实验数据来分析二者之间的相关性。具体来说,规范研究时,先介绍文章的研究背景、目的意义,整理关于内部控制缺陷、审计定价影响因素及内部控制缺陷对审计定价影响的相关文献,确定了二者之间具有相关性;接着开始理论分析,说明二者之间的内在联系,同时提出研究假设。实证研究时,本文选取了2012-2014年深市A股上市公司为研究样本,首先查阅上市公司公布的内部控制自我评价报告得到其内部控制缺陷的情况,接着对样本数据进行一系列筛选之后,代入选取的变量和模型检验,最后通过一系列的分析过程,包括描述性统计分析、相关性分析和多元回归分析得出结果。本文的研究结果表明:企业披露内部控制缺陷,审计定价就会随之增加,同时还会导致以后年度(2年内)的审计定价增加;相比于一般缺陷,披露重大(要)缺陷会支付更高的审计定价;若当年企业内部控制缺陷得到修正,审计定价会有所下降。根据研究结论,上市公司应该完善其内部控制建设,尽量避免出现内部控制缺陷。一旦出现,企业应及时积极修正,提高内部控制质量。同时本文的研究结论也为审计定价开辟了新思路,便于制定出合理的审计定价,完善审计市场,优化审计服务。
[Abstract]:When the social economy develops to a certain extent, there will be demand for audit, and its pricing mode should be the external manifestation of the internal characteristics of audit services, so as to find the deficiencies of audit services, and then improve the quality of audit reports. Finally, improve the audit market and improve the quality of audit report. The professionalism of audit services leads to the complexity of audit pricing. Audit pricing not only measures the interests of stakeholders, but also improves the external auditor's independence and audit quality. In view of the influence of audit pricing, what kind of standard is adopted to determine audit pricing, and what factors can affect the results, it has become a hot spot in academic research. After the Sox Act was issued in 2002, the countries around the world followed suit one after another. Promulgate the law norm that applies to our country, our country is no exception. Since 2006, China has issued several internal control guidelines. These standards require listed companies to self-evaluate the construction of internal control, and issue a self-evaluation report, at the same time require auditors to issue an authentication report on the construction of internal control. This indicates the initial completion of the internal control standard system of Chinese enterprises, and also implies the expansion of the emphasis of external audit. Auditors should not only review the accuracy of accounting statements, but also strengthen the examination of internal control construction. In view of this, the firm and the enterprise agreement audit pricing should take into account the internal control defects. The research method of this paper is the combination of normative research and empirical analysis. The idea of the research is to study the relationship between the internal control defects of the subject variables and the audit pricing theoretically, and then carry out empirical analysis to analyze the correlation between them with the experimental data. Specifically, when standardizing the research, first introduces the research background, the purpose significance, collates the related literature about the internal control defect, the audit pricing influence factor and the internal control flaw to the audit pricing influence. The correlation between the two is determined, and then the theoretical analysis is made to explain the internal relationship between the two, and the research hypothesis is put forward at the same time. In the empirical study, this paper selects the Shenzhen A-share listed companies from 2012-2014 as the research sample, and first looks up the internal control self-evaluation report published by the listed companies to obtain the situation of its internal control defects. After a series of samples are screened, the selected variables and models are tested. Finally, the results are obtained through a series of analytical processes, including descriptive statistical analysis, correlation analysis and multivariate regression analysis. The results of this paper show that the audit pricing will increase with the disclosure of internal control defects, and will lead to the increase of audit pricing in the following year (within 2 years). Disclosure of major defects will pay a higher audit price; if an internal control defect is corrected that year, the audit price will fall. According to the conclusion of the research, listed companies should perfect their internal control construction and avoid internal control defects as far as possible. Once appear, the enterprise should be timely and positive correction, improve the quality of internal control. At the same time, the conclusion of this paper also opens up a new idea for audit pricing, which is convenient to formulate reasonable audit pricing, perfect audit market and optimize audit service.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

【相似文献】