上市公司内部控制审计对财务报表审计质量影响研究

Research on the Impact of Internal Control Audit of Listed Companies on the Audit Quality of Financial Statements

本文基于国内外相关文献的回顾,分析了2013-2015年我国上市公司内部控制审计和财务报表审计现状及其存在的主要问题,进而研究发现内部控制审计与财务报表审计质量之间存在正相关性,内部控制审计报告披露比例越高的板块公司,内部控制机制越完善,其财务报表审计质量越高。因此,促进上市公司改进内部控制机制有助于提高财务报表审计质量。

Based on the review of domestic and international literature, this paper analyzes the present situation of internal control auditing and financial statement audit of listed companies in China from 2013 to 2015, and finds that there is a positive correlation between internal control auditing and financial statements audit quality. The higher the proportion of the disclosure of internal control audit reports, the more perfect the internal control mechanism, the higher the quality of its financial statements audit. Therefore, to promote listed companies to improve internal control mechanism will help improve the quality of financial statements audit.