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上市公司内部控制审计报告质量分析 被引量:1

An Analysis of the Quality of Internal Control Audit Reports of Listed Companies
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摘要 本文从与财务审计报告对比角度和年报重述角度,对我国上市公司内部控制审计报告的质量进行研究。结果表明,从总体上看,内部控制审计报告数量逐年增长。通过与财务审计报告进行比较,发现内部控制审计报告意见的客观性有一定的提升。然而,在对2011-2014年深市主板的1133家上市公司的年报重述行为和内部控制审计报告意见类型数据进行相关性分析后又发现,内部控制审计报告的意见类型与年报重述行为未显著相关,说明今后我国内部控制审计报告质量有很大提升空间。据此,本文得出目前的内部控制审计报告质量还有待提高,内部控制审计报告对于外部使用者来说还不具有很高的参考意义的结论。 In this paper, we study the quality of the internal control audit reports from the perspective of financial audit reports and annual report restatement. The results show that the number of internal control audit reports has increased year by year. Compared with the financial audit reports, the objectivity of internal control audit opinions has been improved. However, the result of the correlation analysis of 1133 listed companies in Shenzhen Stock Exchange from 2011 to 2014 shows that the internal control audit opinion is not significantly related to the annual report restatement. There is plenty of room for improvement in the quality of internal control audit reports in China in the future. The results of the study show that the current quality of the internal control audit reports still need to be improved and there is not a high reference value for external users.
出处 《财会通讯(上)》 北大核心 2016年第3期13-17,4,共5页 Communication of Finance and Accounting
基金 国家自然科学基金资助项目(项目编号:71372008) 江苏省研究生科研创新计划项目(项目编号:SJLX_0194)阶段性研究成果
关键词 内部控制审计报告 报告质量 年报重述 财务审计报告 Internal control audit report Quality of reports Annual report restatement Financial audit report
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