内部控制审计对财务报告审计意见的影响研究——来自2011年我国A股上市公司的经验证据

Research on the Influence of Internal Control Audit upon Audit Opinion of Financial Report

内部控制审计是一项新兴的审计业务。在自愿进行内部控制的审计背景下,以2011年我国深沪上市公司A股数据为基础,利用Logistic回归模型,分析了内部控制审计对财务报告审计意见的影响。研究表明,内部控制审计与财务报告审计意见存在显著的负相关性。研究结论为强制性内部控制审计业务的有效执行提供了指导。

Internal control audit is a newly-emerging audit business. Under the context of voluntary internal control audit, based on the data of A share of the listed companies in Shanghai Stock Exchange and Shenzhen＇s Stock Exchange in 2011, this paper analyzes the influence of internal control audit on audit opinion of financial report by using the Logistic regression model and finally finds that there is a significant correlation between internal control audit and audit opinion of financial report. The research conclusion provides the guidance for the effective execution of compulsive internal control audit business.