本文選題：內(nèi)部控制有效性 + 審計(jì)質(zhì)量��； 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：被審單位、會(huì)計(jì)師事務(wù)所、社會(huì)治理環(huán)境等要素都會(huì)對(duì)財(cái)務(wù)報(bào)表的審計(jì)質(zhì)量形成影響。企業(yè)實(shí)施有效的內(nèi)部控制,可以在很大程度內(nèi)降低企業(yè)管理層存在的的盈余操縱行為,促進(jìn)會(huì)計(jì)信息質(zhì)量的提高,使公眾獲得信賴度高的財(cái)務(wù)報(bào)告。在風(fēng)險(xiǎn)導(dǎo)向型審計(jì)模式指引下,審計(jì)人員審計(jì)財(cái)務(wù)報(bào)表時(shí),內(nèi)部控制有效性會(huì)為其提供可靠的企業(yè)內(nèi)部的財(cái)務(wù)信息,促進(jìn)審計(jì)判斷和取證的進(jìn)程。本研究以企業(yè)內(nèi)部控制有效性為切入點(diǎn),詳細(xì)梳理了國(guó)內(nèi)外相關(guān)學(xué)術(shù)領(lǐng)域的文獻(xiàn),闡述了企業(yè)內(nèi)部控制有效性對(duì)財(cái)務(wù)報(bào)表審計(jì)質(zhì)量的相關(guān)基礎(chǔ)理論,綜合考量了企業(yè)內(nèi)部控制有效性對(duì)財(cái)務(wù)報(bào)表審計(jì)質(zhì)量形成的影響。借助迪博內(nèi)部控制數(shù)據(jù)庫(kù)提供的內(nèi)部控制信息披露指數(shù)來對(duì)企業(yè)的內(nèi)部控制有效性加以衡量,并設(shè)定為內(nèi)部控制有效性的替代變量加以使用,把具有可操縱性的應(yīng)計(jì)利潤(rùn)設(shè)定為審計(jì)質(zhì)量的替代變量。將審計(jì)質(zhì)量設(shè)定為因變量,把內(nèi)部控制有效性設(shè)定為自變量,構(gòu)建科學(xué)化的多元線性回歸模型。把企業(yè)的規(guī)模、股權(quán)集中度、總資產(chǎn)的凈利率、經(jīng)營(yíng)杠桿、資產(chǎn)的負(fù)債率、業(yè)務(wù)的復(fù)雜程度以及虧損情況等要素作為控制變量。把滬深兩市A股的上市公司從2013到2015年的數(shù)據(jù)形成樣本,進(jìn)行系統(tǒng)量化研究。研究顯示出:企業(yè)內(nèi)部控制執(zhí)行的越好,相應(yīng)的審計(jì)質(zhì)量也會(huì)越高,和提出的假設(shè)也就越相符。因此,會(huì)計(jì)師事務(wù)所要把高效的內(nèi)控信息加以充分的利用,提高其審計(jì)結(jié)果的質(zhì)量。最后,本研究結(jié)合各方研究成果,從宏微觀兩個(gè)角度提出了一些建議。宏觀角度上提出增強(qiáng)監(jiān)管以保障企業(yè)內(nèi)部控制的有效性,落實(shí)企業(yè)內(nèi)部控制的責(zé)任主體,明晰其法律責(zé)任,對(duì)內(nèi)部控制有效性的評(píng)價(jià)方法加以補(bǔ)充完善,細(xì)化相關(guān)的法律規(guī)章;微觀層面認(rèn)為,上市公司要強(qiáng)化對(duì)企業(yè)內(nèi)部環(huán)境的治理管控,建立一套公開的內(nèi)部控制信息方面的披露機(jī)制,健全內(nèi)部控制有效性評(píng)價(jià)的監(jiān)督機(jī)制。
[Abstract]:Audit units, accounting firms, social governance environment and other factors will affect the audit quality of financial statements. The effective internal control can reduce the earnings manipulation behavior of the management to a great extent, promote the improvement of the quality of accounting information, and make the public obtain the financial report with high degree of trust. Under the guidance of risk-based audit mode, when auditors audit financial statements, the effectiveness of internal control will provide them with reliable internal financial information, and promote the process of audit judgment and evidence collection. This research takes the effectiveness of enterprise internal control as the breakthrough point, combs the domestic and foreign related academic field literature in detail, elaborated the enterprise internal control validity to the financial statement audit quality related basic theory. The influence of the effectiveness of internal control on the audit quality of financial statements is comprehensively considered. The internal control information disclosure index provided by the Depot internal control database is used to measure the effectiveness of the internal control of the enterprise and to use it as an alternative variable to the effectiveness of the internal control. The accrual profit with maneuverability is set as the substitute variable of audit quality. The audit quality is set as a dependent variable and the effectiveness of internal control is set as an independent variable, and a scientific multivariate linear regression model is constructed. The factors such as the size of the enterprise, the concentration of equity, the net interest rate of the total assets, the operating leverage, the debt ratio of the assets, the complexity of the business and the situation of the loss are taken as the control variables. The data of listed companies in Shanghai and Shenzhen A-shares from 2013 to 2015 are sampled, and the quantitative study is carried out systematically. The research shows that the better the implementation of internal control, the higher the audit quality, and the more consistent with the hypothesis put forward. Therefore, accounting firms should make full use of efficient internal control information to improve the quality of audit results. Finally, some suggestions are put forward from macro-micro point of view. From the macro point of view, it proposes to strengthen supervision to ensure the effectiveness of internal control of enterprises, to implement the responsible subject of internal control of enterprises, to clarify its legal responsibility, to supplement and improve the evaluation methods of the effectiveness of internal control, and to refine the relevant laws and regulations; At the micro level, the listed companies should strengthen the governance and control of the internal environment of enterprises, establish a set of open disclosure mechanism of internal control information, and perfect the supervision mechanism of the evaluation of the effectiveness of internal control.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F239.4

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