内部控制缺陷对财务报告审计意见影响研究

摘要在知识经济时代的大背景下，企业的内部控制制度显得格外重要。内部控制制度可以减少职业经理人随机错报以及经理人机会zhuyi会计选择的可能性，进而对财务报告的生产过程提供合理的保证。存在内部控制缺陷的公司，其财务风险或信息的不确定性往往会更高。面对一个高风险的审计对象，出于规避审计风险的考虑，注册会计师更倾向于出具非标准意见。本文在借鉴国内外相关文献的基础上，结合信号传递理论和风险传导效应理论，从审计意见入手，对我国2013年和2014年沪深A股2743上市公司的内部控制缺陷进行了实证研究。实证结果发现，内部控制缺陷对财务报表审计意见有影响，并且内部控制缺陷的严重程度越深，审计师发表非标意见的可能性越大。在此发现的基础上，本文对我国上市公司内部控制规范提出了相应建议，为我国上市公司的内部控制效率提供了一些经验证据。83790

毕业论文关键词内部控制缺陷审计意见相关性实证分析

毕业论文外文摘要

Title The Association between Internal Control Defects and Audit Opinion on Financial Statement

Abstract In the era of knowledge economy, internal control system of a company is considered extremely important。 A good internal control system can reduce the agent’s misstatements due to error and decrease the possibility of opportunism accounting choices by manager so that it can provide a reasonable assurance on financial reporting process。 Usually, a company with internal control defects has higher financial risks and information uncertainties。 In face of a high risk audit client, auditors are prone to give a qualified audit opinion to avoid audit risks。 Based on domestic literature, this paper have done an empirical study on A share listed companies during 2012-2014, based on domestic literature, combined with signal transmission theory and risk conduction effect theory。 The results show that material internal control defects is correlated with qualified audit opinions, while immaterial internal control defects is not correlated with qualified audit opinion。 In the basis of these results, this paper put up some suggestions on the specialization of company internal control system and provide some empirical evidence for the promotion of internal control efficiency。

Keywords Internal Control Defect Audit Opinion Association Empirical Study

1 绪论 1

1。1 研究背景及意义1

1。2 研究内容与方法2

1。3 研究框架图3

2 理论概述5

2。1 内部控制缺陷的涵义及分类5

2。2 审计意见的涵义及种类 5

2。3 相关理论 6

2。4 国内外文献回顾7

3 内控缺陷对审计意见影响机理分析及研究假设 10

3。1 机理分析10

3。2 研究假设12

4 内控缺陷对财报审计意见影响的实证设计12

4。1 样本选取与数据来源12

4。2 变量设置12

4。3 模型构建13

5 内控缺陷对财报审计意见影响的实证过程和结果15

5。1 描述性统计15

5。2 相关性分析16

5。3 多元线性回归18

6 研究结论与建议22

6。1 研究结论22

6。2 相关建议22

结论25

致谢 26

参考文献27

1 绪论内部控制缺陷对财务报告审计意见影响研究:http://www.youerw.com/kuaiji/lunwen_98939.html