内部控制、财务舞弊与审计意见

Internal Control,Accounting Fraud and Audit Opinion

注册会计师对审计风险的衡量首先源于对企业的内部控制系统评估,那么上市公司内部控制质量是否会对财务舞弊与审计意见之间相关性产生影响呢?选取2006—2008年因财务舞弊被处罚的76家上市公司和对应的76家非舞弊上市公司为样本,实证检验分析发现,审计师在出具标准意见时,对发生财务舞弊公司的内部控制有效性要求比非舞弊公司要高。

Measure from the first internal control system of enterprises registered accountants to audit risk assessment.Then the listing Corporation internal control quality will have an impact on the correlation between financial fraud and audit opinion？ It takes fraud and non-fraud Chinese listed companies as research samples from 2006—2008,Empirical analysis found that：The auditor issued in the standard opinion,on theoccurrence offinancialfraud,theeffectivenessofinternalcontrolrequirementsthan non fraud companieshave higher。