好的内部控制能够减少审计意见偏差吗？

Can Good Internal Control Reduce Audit Opinion Deviation?

基于2010—2013年沪深两市A股上市公司实施内部控制评价的样本,通过混合效应的Logistic模型探讨企业内部控制评价对审计意见偏差的影响。研究发现,对企业内部控制实施评价和审计之后,得到评价程度较高的企业出现审计意见偏离真实情况的概率更小。进一步的研究还发现,实施内部控制评价程序会增强原有审计业务资源投入减少审计意见偏差的趋势,以及降低环境不确定性带来审计意见偏差增大的趋势。事务所对企业内部控制的评价测量了企业报告真实情况的环境,减少了审计意见偏差的产生,通过业务资源的"溢出效应"和认知资源的"补充效应"降低了审计意见偏差产生的概率。

Based on the sample of A-share listed companies in Shanghai and Shenzhen Stock Exchanges from 2010 to 2013 implementing internal control evaluation,using random effect Logistic model,this paper discusses the impact of internal control evaluation on audit opinion deviation.. The result shows that after internal control evaluation and audit,enterprises with higher evaluation has less probability of audit opinion deviation. Further research shows the implementation of internal control evaluation procedures will strengthen the trend of reducing audit opinion deviation owing to the original audit resources input and reduce the trend of increasing the audit opinion deviation resulted from the environmental uncertainty. The evaluation of internal control by the firm has measured the environment of the enterprise to report the true situation,which reduces the deviation of the audit opinion,and reduces the probability of the audit opinion deviation through the ＂spillover effect＂of the business resources and the ＂complementary effect＂ of the cognitive resources.