内部控制缺陷及其修正对审计费用的影响研究

发布时间：2018-04-13 09:47

本文选题：内部控制缺陷 + 内部控制缺陷修正　；参考：《河北经贸大学》2015年硕士论文

【摘要】：为了完善我国上市公司内部控制，2008年财政部等五部委发布的《企业内部控制基本规范》要求上市公司应当对本公司内部控制的有效性进行自我评价，披露年度自我评价报告。2010年财政部等五部委发布的《企业内部控制配套指引》指出内部控制审计是企业内部控制规范体系实施中引入的强制性要求。而审计服务作为有偿服务，接受审计服务的一方需要支付给会计师事务所一定的报酬，即为审计费用。审计费用的高低受很多因素的影响，本文将内部控制缺陷作为影响审计费用的相关因素，对内部控制缺陷及其修正是否影响审计费用、怎样影响审计费用进行研究。本研究在回顾和评价国内外内部控制缺陷及其修正对审计费用影响成果的基础上，以风险管理框架理论、风险溢价理论、信号传递理论等为基础讨论内部控制缺陷及其修正对审计费用的影响。实证部分选取了2012和2013年沪市和深市A股上市公司的数据为样本进行研究。首先，对数据进行描述性统计。然后，分别进行相关性分析和回归分析。研究结果表明存在内部控制缺陷，审计费用增加；内部控制缺陷得到修正后，审计费用减少；与一般内部控制缺陷对审计费用的影响相比特定内部控制缺陷对审计费用的影响更显著；内部环境类缺陷比控制活动和控制手段类缺陷对审计费用影响更显著。据此分析结果，，本文提出治理层、管理层、员工总动员；定期评估经营环境、业务流程；关注企业整体层面、业务层面的经营风险；定期进行内部控制自我评估；及时修正发现的内部控制缺陷；重点关注特定内部控制缺陷及内部环境缺陷等一系列政策建议。将内部控制缺陷分为内部环境类、控制活动类、控制手段类缺陷，研究不同的缺陷类型对审计费用的影响是否存在差别是本文的创新所在。
[Abstract]:In order to improve the internal control of listed companies in our country, the basic norms of Enterprise Internal Control issued by the Ministry of Finance and other five ministries in 2008 require listed companies to conduct self-evaluation on the effectiveness of their internal controls.In 2010, the Ministry of Finance and other five ministries and commissions issued "Enterprise Internal Control supporting guidelines" pointed out that internal control audit is a mandatory requirement in the implementation of the enterprise internal control standard system.As a paid service, the party receiving the audit service needs to pay a certain amount of compensation to the accounting firm, that is, the audit fee.The audit cost is influenced by many factors. This paper takes the internal control defect as the relevant factor to affect the audit cost, and studies whether the internal control defect and its correction affect the audit cost and how to influence the audit cost.On the basis of reviewing and evaluating the results of internal control defects at home and abroad and their effects on audit fees, this study uses risk management framework theory and risk premium theory.Based on the theory of signal transmission, this paper discusses the effect of internal control defect and its correction on audit cost.In the empirical part, the data of A-listed companies in Shanghai Stock Exchange and Shenzhen Stock Exchange in 2012 and 2013 are selected as samples.First of all, the data are descriptive statistics.Then, correlation analysis and regression analysis were carried out.The results show that there are internal control defects, audit costs increase, internal control defects are corrected, audit costs are reduced.Compared with general internal control defects, the impact of specific internal control defects on audit costs is more significant, and internal environmental defects have more significant impact on audit costs than control activities and control methods.Based on the analysis results, this paper puts forward the management layer, management level, staff mobilization; regular evaluation of the business environment, business processes; concern about the overall level of the enterprise, business level management risks; regular internal control self-assessment;Timely fix internal control defects, focus on specific internal control defects and internal environment defects and a series of policy recommendations.The innovation of this paper is to divide internal control defects into internal environment, control activities and control methods.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.4;F275

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