内部控制审计对财务报表审计质量影响研究——基于中小板和创业板上市公司视角

Research on the Impact of Internal Control Audit on Auditing Quality of Financial Statements——Based on the Perspective of Small and Medium-sized Board and GEM listed Companies

本文基于2013-2015年自愿披露内控审计报告的中小板和创业板上市公司的数据进行实证研究,研究发现,执行内部控制审计能够提升财务报表的审计质量,尤其当公司治理水平高以及外部制度环境薄弱时更显著;由国际四大或国内十大会计师事务所执行的内控审计的有效性更高,对提升财务报表审计质量的作用更明显,但是当公司治理水平低或外部制度环境薄弱时,会计师事务所的影响不显著。本文的研究为中小板和创业板内控审计的制度推进提供了经验证据。

Based on the data of small and medium-sized board and GEM listed companies from 2013 to 2015 which voluntarily disclose the internal control audit report, the empirical research was conducted. It was found that the implementation of internal control audits could improve the audit quality of financial statements, especially when the level of corporate governance and the external system is weak; the internal control audit which is implemented by international top four or domestic top ten accounting firms is more effective and the role of improving the audit quality of financial statements is more obvious, but when the level of corporate governance is low or the external system environment is weak, the impact of accounting firms is not significant. The research provides empirical evidence for the institutional advancement of internal control audit of small and medium-sized board and GEM listed companies.