內(nèi)部控制有效性與上市公司審計延遲關(guān)系的實證研究
發(fā)布時間：2018-09-19 16:03
【摘要】：2008年6月，財政部等五部委聯(lián)合發(fā)布《企業(yè)內(nèi)部控制基本規(guī)范》（簡稱《基本規(guī)范》），開創(chuàng)了我國企業(yè)內(nèi)部控制發(fā)展的新紀元。從經(jīng)濟后果來看，公司通過提高內(nèi)部控制有效性，可以降低企業(yè)的整體風(fēng)險水平，降低審計風(fēng)險，從而降低審計延遲。雖然我國證券市場經(jīng)過十幾年的發(fā)展，我國上市公司內(nèi)部控制越來越完善，但我國上市公司內(nèi)部控制有效性整體來說仍然不容樂觀，而較弱的內(nèi)部控制將增加會計錯誤存在的可能性及發(fā)現(xiàn)錯誤的難度，因此存在內(nèi)部控制缺陷時審計師需要擴大他們的工作范圍和實施額外的實質(zhì)性測試以降低審計風(fēng)險，從而導(dǎo)致更長時間的審計延遲。由此可見，研究上市公司內(nèi)部控制的有效性對審計延遲產(chǎn)生了怎樣的影響非常必要。本文從實證角度分析了公司內(nèi)部控制有效性對上市公司審計延遲的影響，旨在為健全我國內(nèi)部控制機制提出建議。 為了研究內(nèi)部控制有效性與上市公司審計延遲的相關(guān)關(guān)系,首先，本文界定了研究中使用的公司內(nèi)部控制有效性的定義和計量方法并介紹了實證研究中選取的計算審計延遲的方法。本文構(gòu)建了中國上市公司內(nèi)部控制有效性綜合評價指數(shù)(ICQ)，基本涵蓋了我國《企業(yè)內(nèi)部控制基本規(guī)范》所規(guī)定的內(nèi)部控制的四個目標，并且采用配對樣本對該指標進行了可行性測試，證明本文采用的指標具有可行性。其次，從公司內(nèi)部控制有效性的經(jīng)濟后果入手，分析了相關(guān)理論，并提出本文的兩個假設(shè)，分析了相關(guān)影響上市公司審計延遲的影響因素，作為控制變量。再次，本文以深、滬兩個證券市場上2009年和2010年已經(jīng)上市的4075家公司為研究對象，，從實證角度分析了上市公司內(nèi)部控制有效性對審計延遲的影響，對我國上市公司內(nèi)部控制有效性對審計延遲影響進行了檢驗。最后，為提高我國上市公司內(nèi)部控制有效性，健全我國內(nèi)部控制信息披露機制，降低企業(yè)審計延遲提出建議。 本文的研究意義在于，通過實證研究證明內(nèi)部控制有效性對上市公司審計延遲的影響，使上市公司通過提高內(nèi)部有效性降低審計延遲更具有科學(xué)性、針對性、系統(tǒng)性和可操作性。
[Abstract]:In June 2008, the Ministry of Finance and other five ministries jointly issued the basic Standards of Internal Control of Enterprises (referred to as "basic Standards"), which opened a new era for the development of internal control of enterprises in China. From the point of view of economic consequences, by improving the effectiveness of internal control, the company can reduce the overall risk level of the enterprise, reduce the audit risk, and thus reduce the audit delay. Although China's securities market has developed for more than ten years, the internal control of listed companies in our country has become more and more perfect, but the overall effectiveness of internal control of listed companies in our country is still not optimistic. However, weak internal control will increase the possibility of accounting errors and the difficulty of finding them, so auditors need to expand their scope of work and carry out additional substantive tests to reduce audit risk when there are internal control defects. This leads to longer audit delays. Therefore, it is necessary to study the effect of internal control on audit delay. This paper analyzes the effect of the effectiveness of internal control on the audit delay of listed companies from an empirical point of view, in order to put forward some suggestions for perfecting the internal control mechanism of our country. In order to study the relationship between the effectiveness of internal control and the audit delay of listed companies, firstly, This paper defines the definition and measurement method of the effectiveness of the internal control of the company used in the research and introduces the method of calculating audit delay selected in the empirical research. This paper constructs a comprehensive evaluation index (ICQ),) of the effectiveness of internal control of listed companies in China, which basically covers the four objectives of internal control stipulated in the basic Standards of Internal Control of Enterprises in China. The feasibility test of this index is carried out by paired sample, which proves the feasibility of the index. Secondly, starting with the economic consequences of the effectiveness of internal control, this paper analyzes the relevant theories, and puts forward two hypotheses in this paper, and analyzes the factors that affect the audit delay of listed companies as control variables. Thirdly, this paper takes 4075 companies listed in Shanghai and Shenzhen stock markets in 2009 and 2010 as the research objects, and analyzes the impact of the effectiveness of internal control on audit delay from an empirical point of view. This paper tests the effect of internal control on audit delay of listed companies in China. Finally, in order to improve the effectiveness of the internal control of listed companies in China, improve the information disclosure mechanism of internal control in China, and reduce the delay in the audit of enterprises, some suggestions are put forward. The significance of this paper is to prove the effect of the effectiveness of internal control on the audit delay of listed companies through empirical research, so that it is more scientific and targeted to reduce the audit delay by improving the internal effectiveness of listed companies. Systematic and operational.
【學(xué)位授予單位】：新疆財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F239.4
[Abstract]:In June 2008, the Ministry of Finance and other five ministries jointly issued the basic Standards of Internal Control of Enterprises (referred to as "basic Standards"), which opened a new era for the development of internal control of enterprises in China. From the point of view of economic consequences, by improving the effectiveness of internal control, the company can reduce the overall risk level of the enterprise, reduce the audit risk, and thus reduce the audit delay. Although China's securities market has developed for more than ten years, the internal control of listed companies in our country has become more and more perfect, but the overall effectiveness of internal control of listed companies in our country is still not optimistic. However, weak internal control will increase the possibility of accounting errors and the difficulty of finding them, so auditors need to expand their scope of work and carry out additional substantive tests to reduce audit risk when there are internal control defects. This leads to longer audit delays. Therefore, it is necessary to study the effect of internal control on audit delay. This paper analyzes the effect of the effectiveness of internal control on the audit delay of listed companies from an empirical point of view, in order to put forward some suggestions for perfecting the internal control mechanism of our country. In order to study the relationship between the effectiveness of internal control and the audit delay of listed companies, firstly, This paper defines the definition and measurement method of the effectiveness of the internal control of the company used in the research and introduces the method of calculating audit delay selected in the empirical research. This paper constructs a comprehensive evaluation index (ICQ),) of the effectiveness of internal control of listed companies in China, which basically covers the four objectives of internal control stipulated in the basic Standards of Internal Control of Enterprises in China. The feasibility test of this index is carried out by paired sample, which proves the feasibility of the index. Secondly, starting with the economic consequences of the effectiveness of internal control, this paper analyzes the relevant theories, and puts forward two hypotheses in this paper, and analyzes the factors that affect the audit delay of listed companies as control variables. Thirdly, this paper takes 4075 companies listed in Shanghai and Shenzhen stock markets in 2009 and 2010 as the research objects, and analyzes the impact of the effectiveness of internal control on audit delay from an empirical point of view. This paper tests the effect of internal control on audit delay of listed companies in China. Finally, in order to improve the effectiveness of the internal control of listed companies in China, improve the information disclosure mechanism of internal control in China, and reduce the delay in the audit of enterprises, some suggestions are put forward. The significance of this paper is to prove the effect of the effectiveness of internal control on the audit delay of listed companies through empirical research, so that it is more scientific and targeted to reduce the audit delay by improving the internal effectiveness of listed companies. Systematic and operational.
【學(xué)位授予單位】：新疆財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F239.4
【參考文獻】
相關(guān)期刊論文 前10條
1 馮建;蔡叢光;;上市公司內(nèi)部控制信息披露研究[J];財經(jīng)科學(xué);2008年05期
2 李育紅;;公司治理結(jié)構(gòu)與內(nèi)部控制有效性——基于中國滬市上市公司的實證研究[J];財經(jīng)科學(xué);2011年02期
3 方紅星;孫
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