本文選題：內(nèi)部控制缺陷　切入點(diǎn)：審計(jì)延遲　出處：《云南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：美國證券交易委員會(huì)于2003年6月正式實(shí)施SOX法案。SOX法案409條款要求證券交易委員會(huì)監(jiān)督上市公司盡早披露財(cái)務(wù)狀況和經(jīng)營情況相關(guān)的重大改變信息。于是，美國證券交易委員會(huì)要求從2003年起分階段縮短10—Ks報(bào)告的截止日期。由于404條款的實(shí)施顯著增加了審計(jì)延遲，為提高審計(jì)效率，PCAOB于2007年頒布了審計(jì)準(zhǔn)則第5號(hào)代替了于2004年頒布的審計(jì)準(zhǔn)則第2號(hào)，該準(zhǔn)則允許同一家事務(wù)所對(duì)公司財(cái)務(wù)報(bào)表審計(jì)業(yè)務(wù)和財(cái)務(wù)報(bào)告內(nèi)部控制審計(jì)業(yè)務(wù)進(jìn)行有效整合，還鼓勵(lì)外部審計(jì)師依賴內(nèi)部控制審計(jì)的結(jié)論，爭(zhēng)取盡早發(fā)現(xiàn)內(nèi)部控制缺陷。 我國自2012年1月1日起，，在主板國有控股上市公司開始強(qiáng)制實(shí)施內(nèi)部控制規(guī)范體系，審計(jì)師參照《中國注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1411號(hào)——利用內(nèi)部審計(jì)人員的工作》規(guī)定的內(nèi)容對(duì)他人工作的客觀性和專業(yè)勝任能力進(jìn)行評(píng)價(jià)，確定對(duì)他人工作利用程度，進(jìn)而提高審計(jì)效率。 在報(bào)表使用者看來，提高財(cái)務(wù)信息的及時(shí)性增加了財(cái)務(wù)信息的價(jià)值，已有研究也發(fā)現(xiàn)財(cái)務(wù)報(bào)告的及時(shí)性影響了證券價(jià)格及其預(yù)期回報(bào)，這說明財(cái)務(wù)信息及時(shí)性的重要性。因而，希望向市場(chǎng)傳達(dá)利好消息的上市公司也紛紛給其審計(jì)師施加時(shí)間壓力，要求其盡可能縮短年度報(bào)告審計(jì)的時(shí)間。 鑒于SOX法案的實(shí)施對(duì)審計(jì)報(bào)告的及時(shí)性產(chǎn)生了極大的影響，本文研究我國開始強(qiáng)制實(shí)施內(nèi)部控制規(guī)范體系時(shí)期，詳細(xì)披露內(nèi)部控制缺陷對(duì)審計(jì)工作的影響，這具有一定的理論意義和現(xiàn)實(shí)意義。 本文以2012年強(qiáng)制實(shí)施內(nèi)部控制規(guī)范體系的799家和2011年相同的公司為研究對(duì)象，實(shí)證檢驗(yàn)了強(qiáng)制實(shí)施內(nèi)部控制規(guī)范體系前后，樣本公司審計(jì)延遲的變化。研究結(jié)果發(fā)現(xiàn)：在控制其他變量之后，第一年強(qiáng)制實(shí)施內(nèi)部控制規(guī)范體系的公司審計(jì)延遲縮短了9天，這表明這些公司提高了我國財(cái)務(wù)信息披露的及時(shí)性。本文以2012年納入強(qiáng)制實(shí)施內(nèi)部控制規(guī)范的799家公司為研究對(duì)象，進(jìn)一步檢驗(yàn)了審計(jì)延遲縮短的影響因素，研究結(jié)果發(fā)現(xiàn)：（1）在內(nèi)部控制自我評(píng)價(jià)報(bào)告中披露了具體內(nèi)容內(nèi)部控制缺陷的公司經(jīng)歷了較短的審計(jì)延遲；（2）相對(duì)2012實(shí)施內(nèi)部控制規(guī)范體系的公司，2011年實(shí)施該體系的公司的審計(jì)延遲明顯縮短了。 由于審計(jì)延遲嚴(yán)重影響了會(huì)計(jì)信息的及時(shí)性，檢驗(yàn)內(nèi)部控制缺陷披露對(duì)審計(jì)延遲的影響，能明確審計(jì)延遲的影響因素，有助于衡量和提高審計(jì)效率；分析內(nèi)部控制缺陷披露的經(jīng)濟(jì)后果，為監(jiān)管者深入了解內(nèi)部控制制度的實(shí)施效果提供了經(jīng)驗(yàn)證據(jù)，并提供了政策支持。
[Abstract]:In June 2003, the Securities and Exchange Commission (SEC) formally implemented SOX Act .Sox Act 409, which requires the SEC to supervise the disclosure of significant changes related to the financial position and operating conditions of listed companies as soon as possible.As a result, the Securities and Exchange Commission has called for a phased reduction in the deadline for 10-Ks reports from 2003.As the implementation of Section 404 significantly increased audit delays, in order to improve the efficiency of the audit, PCAOB promulgated auditing Standard No. 5 in 2007 instead of auditing Standard No. 2, which was promulgated in 2004,This standard allows the same firm to integrate financial statement audit business and financial report internal control audit business effectively, and encourages external auditors to rely on the conclusions of internal control audit to identify internal control defects as soon as possible.Since January 1, 2012, China has begun to enforce the internal control standard system in the main board state-owned holding companies.The auditor evaluates the objectivity and professional competence of others' work with reference to the content of the work of the internal auditor No. 1411 of the China Certified Public Accountants auditing Standard, and determines the degree of utilization of the work of the other person,Then improve the audit efficiency.From the point of view of statement users, improving the timeliness of financial information increases the value of financial information. Some studies have also found that the timeliness of financial reports affects the securities prices and their expected returns, which shows the importance of timeliness of financial information.Therefore, listed companies hoping to convey good news to the market have also put pressure on their auditors to shorten the time of annual report audit as far as possible.In view of the fact that the implementation of the SOX Act has had a great impact on the timeliness of audit reports, this paper studies the period when China began to enforce the internal control standard system, and the detailed disclosure of the impact of internal control defects on the audit work.This has a certain theoretical and practical significance.This paper takes 799 companies in 2012 and 2011 as the research object, and empirically tests the change of audit delay of sample companies before and after enforcing the internal control standard system.The results show that after controlling the other variables, the audit delay in the first year of mandatory implementation of the internal control standard system is shortened by 9 days, which indicates that these companies improve the timeliness of financial information disclosure in China.In this paper, 799 companies that were included in the mandatory implementation of internal control norms in 2012 were selected as the research objects, and the factors influencing the shortening of audit delay were further tested.The results of the study found that: 1) in the internal control self-evaluation report, the company that disclosed the specific contents of the internal control defects experienced a short audit delay. Compared with 2012 companies implementing the internal control standard system, the company implemented the system in 2011.The company's audit delays have been significantly shortened.Because audit delay seriously affects the timeliness of accounting information, checking the influence of internal control defect disclosure on audit delay can clarify the influencing factors of audit delay, and help to measure and improve audit efficiency.Analyzing the economic consequences of internal control defects disclosure provides empirical evidence for regulators to understand the implementation effect of internal control system and provides policy support.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F239.4

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