本文關(guān)鍵詞： 內(nèi)部控制缺陷 整合審計(jì) 內(nèi)部控制審計(jì)費(fèi)用 審計(jì)定價(jià)　出處：《西南大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：現(xiàn)代內(nèi)部控制審計(jì)開(kāi)始于21世紀(jì)初期,美國(guó)國(guó)會(huì)于2002年7月通過(guò)《薩班斯法案》,要求強(qiáng)化內(nèi)部控制并強(qiáng)調(diào)了獨(dú)立審計(jì)的重要性。隨后在2007年又頒布了《與財(cái)務(wù)報(bào)表審計(jì)整合的財(cái)務(wù)報(bào)告內(nèi)部控制審計(jì)》這一準(zhǔn)則,其強(qiáng)調(diào)了內(nèi)部控制審計(jì)的相關(guān)標(biāo)準(zhǔn),并提出了整合審計(jì)這一概念。至此,內(nèi)部控制及內(nèi)部控制審計(jì)逐漸成為各國(guó)學(xué)者研究的熱點(diǎn)。為了規(guī)范我國(guó)上市公司內(nèi)部控制制度,我國(guó)財(cái)政部聯(lián)合審計(jì)署、證監(jiān)會(huì)、銀監(jiān)會(huì)和保監(jiān)會(huì)在2008年頒布《內(nèi)部控制基本規(guī)范》,隨后又在2010年頒布了《內(nèi)部控制配套指引》,規(guī)定境內(nèi)外交叉上市的公司于2011年1月1日開(kāi)始執(zhí)行內(nèi)部控制審計(jì),滬深兩市主板上市公司于2012年1月1日起執(zhí)行,并將此范圍擴(kuò)大到國(guó)有控股主板上市公司,同時(shí)鼓勵(lì)非上市大中型企業(yè)提前施行,至2014年我國(guó)主板上市公司應(yīng)當(dāng)全面實(shí)施內(nèi)部控制審計(jì)。2010至2015年執(zhí)行內(nèi)部控制審計(jì)并單獨(dú)披露內(nèi)部控制審計(jì)費(fèi)用的上市公司數(shù)量逐步增多,本文以成本補(bǔ)償理論、保險(xiǎn)理論、信號(hào)傳遞理論、風(fēng)險(xiǎn)溢價(jià)理論為基礎(chǔ),選取2011-2015年單獨(dú)披露內(nèi)部控制審計(jì)費(fèi)用的所有A股上市公司為樣本,通過(guò)描述性統(tǒng)計(jì)分析、相關(guān)性分析和回歸實(shí)證分析檢驗(yàn)內(nèi)部控制缺陷及其整改對(duì)內(nèi)部控制審計(jì)費(fèi)用的影響,并研究了整合審計(jì)是否會(huì)影響兩者的相關(guān)性。主要研究?jī)?nèi)容如下:第一,是否存在內(nèi)部控制缺陷與上市公司當(dāng)年及滯后期內(nèi)部控制審計(jì)費(fèi)用的相關(guān)性;第二,內(nèi)部控制缺陷嚴(yán)重程度與上市公司當(dāng)年及滯后期內(nèi)部控制審計(jì)費(fèi)用的相關(guān)性;第三,內(nèi)部控制缺陷整改與上市公司當(dāng)年及滯后期內(nèi)部控制審計(jì)費(fèi)用的相關(guān)性;第四,整合審計(jì)是否會(huì)影響內(nèi)部控制缺陷及其整改與內(nèi)部控制審計(jì)費(fèi)用的相關(guān)性。通過(guò)實(shí)證分析發(fā)現(xiàn):內(nèi)部控制缺陷與內(nèi)部控制審計(jì)費(fèi)用存在正相關(guān)關(guān)系,但是不顯著;內(nèi)部控制缺陷嚴(yán)重程度與當(dāng)年及滯后期內(nèi)部控制審計(jì)費(fèi)用都顯著正相關(guān),并且與滯后期的相關(guān)性更大;內(nèi)部控制缺陷整改不會(huì)對(duì)當(dāng)年內(nèi)部控制審計(jì)費(fèi)用產(chǎn)生影響,但是會(huì)顯著影響滯后期內(nèi)部控制審計(jì)費(fèi)用;相比整合審計(jì),非整合審計(jì)情況下內(nèi)部控制缺陷嚴(yán)重程度與內(nèi)部控制審計(jì)費(fèi)用的相關(guān)性會(huì)更強(qiáng);相比非整合審計(jì),整合審計(jì)情況下內(nèi)部控制缺陷整改與內(nèi)部控制審計(jì)費(fèi)用的相關(guān)性會(huì)增強(qiáng)。本文研究的目的在于強(qiáng)化對(duì)企業(yè)內(nèi)部控制審計(jì)的認(rèn)識(shí),監(jiān)督和促進(jìn)公司改善其治理結(jié)構(gòu)、建立健全內(nèi)部控制制度;為內(nèi)部控制審計(jì)定價(jià)以及如何降低內(nèi)部控制審計(jì)費(fèi)用提供建議。所以結(jié)合研究結(jié)論,本文分別從政府監(jiān)管部門(mén)、上市公司、會(huì)計(jì)師事務(wù)所三方出發(fā),提出了相應(yīng)的政策建議,政府監(jiān)管部門(mén)應(yīng)當(dāng)進(jìn)一步規(guī)范和完善內(nèi)部控制信息披露,鼓勵(lì)上市公司單獨(dú)披露內(nèi)部控制審計(jì)費(fèi)用,推進(jìn)整合審計(jì)的實(shí)施;上市公司應(yīng)當(dāng)建立健全內(nèi)部控制體系以及內(nèi)部控制缺陷整改機(jī)制;會(huì)計(jì)師事務(wù)所基于內(nèi)部控制缺陷評(píng)估審計(jì)風(fēng)險(xiǎn)以確定合理的內(nèi)部控制審計(jì)費(fèi)用。
[Abstract]:Modern internal control audit began in early twenty-first Century, the United States Congress in July 2002 through the "Sarbanes act", strengthening the internal control and emphasizes the importance of independent audit. Then in 2007 promulgated the < > the auditing standards of internal control integrated with an audit of financial statements financial report, its emphasis on the relevant standards of the audit of internal control. And put forward the concept of integrated audit. Thus, the internal control and audit of internal control has gradually become a research hotspot. In order to standardize the listed company's internal control system, combined with China's Ministry of finance audit, CSRC, CBRC and CIRC in 2008 promulgated "basic norms of internal control", and then in the in 2010 promulgated the "internal control guidelines" provisions of domestic and foreign cross listed company in January 1, 2011 to start the implementation of internal control audit, the Shanghai and Shenzhen two city board of listed companies On January 1, 2012 onwards, and extend it to the state-owned holding company listed on the main board, and to encourage non listed medium-sized enterprises advance implementation, to 2014 China's main board listed companies should be fully implemented gradually increasing the number of internal control audit.2010 to 2015 the implementation of audit of internal control and single disclosure of internal control audit fees of the listed companies, based on cost compensation theory, insurance theory, signaling theory, risk premium theory, selects 2011-2015 years separate disclosure of internal control audit fees of all A shares of listed companies as samples, through descriptive statistical analysis, correlation analysis and regression analysis of internal control defects inspection and rectification of audit fees of internal control, and integrated audit research whether it will affect the relationship between them. The main contents are as follows: first, the existence of internal control deficiencies Correlation between the year and the lag of the internal control audit fees and the listed company; second year lag correlation and internal control audit fees of internal control deficiencies and the severity of the listed company; third year lag correlation and internal control audit fees of internal control deficiencies and rectification of listed companies; fourth, the integration of audit will affect the internal control the rectification of defects and internal control and audit fees. The correlation through empirical analysis found that: the defects of internal control and internal control audit fees are positively correlated, but not significant; the defects of internal control and the severity of internal control and audit fees in the lag period have significant positive correlation, and the correlation with the lag is bigger; the defects of internal control not for the year rectification of audit of internal control cost impact, but will affect the audit fees of internal control lag 鐢，

本文編號(hào)：1483577