内部控制审计可以提高财务报表审计质量吗?——基于2009#1#2015年深市A股上市公司的实证分析

Can Internal Control Audit Improve the Audit Quality of Financial Statements?—An Empirical Analysis of Shenzhen A Listed Companies from 2009-2015

以深市A股上市公司2009—2015年的数据为样本,以发生财务重述代替上一年的审计质量,从内部控制的审计相关政策、内部控制审计结果、内部控制审计费用三个方面,采用Stata14研究内部控制审计是否可以提高财务报表审计质量。结果表明:强制执行内部控制审计、标准无保留内部控制审计意见、内部控制审计结果公开化程度、内部控制审计费用与财务报表审计质量正相关。根据研究结论提出提高公司财务报表审计质量的建议。

With the data of Shenzhen A listed companies from 2009 to 2015 as the sample, by means of the financial restatement instead of the auditing quality of the previous year, from three aspects of internal control audit -related policies, internal control audit results, internal control audit fees, this paper studies the impact of internal control audit on audit quality by Stata 14. The results show that the compulsory execution of internal control audit, the standard unregulated internal control audit opinion, the degree of openness of the internal control audit results, and the internal control audit fees are positively related to audit quality of financial statements. Finally, based on research conclusions, some proposals are offered so as to improve the audit quality of corporate financial statements.