本文選題：內(nèi)部審計(jì)模式 + 董事會(huì)��； 參考：《湖南大學(xué)》2008年碩士論文

【摘要】： 上市公司如何選擇適合的內(nèi)部審計(jì)模式是一個(gè)值得深思的問(wèn)題。內(nèi)部審計(jì)模式?jīng)Q定企業(yè)內(nèi)部審計(jì)職能的發(fā)揮,影響內(nèi)部審計(jì)質(zhì)量,而內(nèi)部審計(jì)質(zhì)量是影響審計(jì)收費(fèi)的因素之一。因此,我們有必要探索現(xiàn)代企業(yè)制度下的內(nèi)部審計(jì)模式對(duì)審計(jì)收費(fèi)的不同影響,選擇最優(yōu)的內(nèi)部審計(jì)模式,以促使其更好的為企業(yè)和外部審計(jì)服務(wù)。 本文從審計(jì)收費(fèi)的角度對(duì)內(nèi)部審計(jì)模式進(jìn)行了理論上的比較和實(shí)證上的檢驗(yàn)。首先,我們從理論上分析了內(nèi)部審計(jì)模式對(duì)審計(jì)收費(fèi)的影響。理論上認(rèn)為,內(nèi)部審計(jì)部門(mén)的存在可以減少審計(jì)師的審計(jì)成本和審計(jì)風(fēng)險(xiǎn),從而降低審計(jì)收費(fèi),且董事會(huì)型內(nèi)部審計(jì)模式是所有模式中可以最大限度減少審計(jì)收費(fèi),提高審計(jì)質(zhì)量的模式。這說(shuō)明董事會(huì)型內(nèi)部審計(jì)模式是未來(lái)我國(guó)內(nèi)部審計(jì)模式建設(shè)的一種趨勢(shì)。然后,本文選取2003年-2006年IPO公司作為樣本對(duì)我國(guó)上市公司內(nèi)部審計(jì)模式對(duì)審計(jì)收費(fèi)影響進(jìn)行了實(shí)證檢驗(yàn)。但從實(shí)證的檢驗(yàn)結(jié)果來(lái)看,我們并未發(fā)現(xiàn)設(shè)立獨(dú)立的內(nèi)部審計(jì)部門(mén)可以減少審計(jì)收費(fèi),也沒(méi)有發(fā)現(xiàn)董事會(huì)型內(nèi)部審計(jì)模式可以減少審計(jì)收費(fèi)。最后,文章對(duì)實(shí)證檢驗(yàn)中兩者不甚相關(guān)做了進(jìn)一步的原因分析并提出相關(guān)的政策建議。我們認(rèn)為,注冊(cè)會(huì)計(jì)師沒(méi)有運(yùn)用風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì),被審計(jì)單位內(nèi)部審計(jì)獨(dú)立性不高,內(nèi)部審計(jì)人員自身素質(zhì)不高以及相關(guān)的法律法規(guī)不健全是造成兩者不相關(guān)的主要原因。針對(duì)實(shí)證的結(jié)果和原因分析,我們從注冊(cè)會(huì)計(jì)師、企業(yè)、內(nèi)部審計(jì)人員和資本市場(chǎng)的角度提出了相關(guān)政策建議。
[Abstract]:How to choose the suitable internal audit mode is a problem worth pondering. The internal audit mode determines the exertion of the internal audit function and affects the internal audit quality, which is one of the factors that affect the audit fees. Therefore, it is necessary for us to explore the different influence of the internal audit mode under the modern enterprise system on audit fees, and to choose the best internal audit mode, so as to promote its better service for the enterprise and external audit. This paper makes a theoretical comparison and an empirical test of the internal audit model from the point of view of audit fees. First of all, we analyze the influence of internal audit model on audit fees theoretically. Theoretically, the existence of internal audit department can reduce the audit cost and audit risk of auditors, thus reduce the audit fees, and the board-type internal audit model is that the audit fees can be minimized in all the models. The mode of improving audit quality. This indicates that the internal audit mode of the board of directors is a trend of the construction of the internal audit mode in our country in the future. Then, this paper selects IPO Company from 2003 to 2006 as a sample to test the effect of internal audit mode of listed companies on audit fees. However, from the empirical results, we do not find that the establishment of independent internal audit departments can reduce audit fees, nor can we find that the board-type internal audit model can reduce audit fees. Finally, the paper makes a further analysis of the reasons for the lack of correlation between the two in the empirical test and puts forward relevant policy recommendations. In our opinion, the main reasons why CPA does not use risk-oriented audit, the independence of internal audit of the audited unit is not high, the quality of internal auditor is not high and the relevant laws and regulations are not perfect are the main reasons for the lack of correlation between the two. Based on the empirical results and reasons, we put forward some policy recommendations from the perspective of CPA, enterprise, internal auditor and capital market.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類(lèi)號(hào)】：F239.45

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 李蓮;上市公司內(nèi)部審計(jì)質(zhì)量影響因素分析[D];西南財(cái)經(jīng)大學(xué);2011年

2 英艷華;全面風(fēng)險(xiǎn)管理導(dǎo)向內(nèi)部審計(jì)研究[D];山東經(jīng)濟(jì)學(xué)院;2010年

3 張萍;基于公司治理的上市公司內(nèi)部審計(jì)實(shí)證研究[D];山東農(nóng)業(yè)大學(xué);2012年

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本文編號(hào)：1908262