基于内部控制审计对财务报表审计质量的影响分析

An Analysis of the Impact of Internal Control Audit on Auditing Quality of Financial Statements

财务报表审计质量是判别企业财务信息含量的主要依据,对被审计单位的信息公信力和投资者决策有着较为重要的影响。内部控制审计机制与财务报表审计机制之间的有效融合,可为财务报表审计质量的提升提供一定帮助。从内部控制审计对财务报表审计质量的影响入手,分析内部控制审计与财务报表的审计整合流程,加强内部控制审计,以此提升财务报表审计质量。

The audit quality of financial statements is the main basis of judging the financial information for an enterprise, and thus having a relatively important impact on audited entities’ information credibility and investors’ decision-making. The effective integration between internal control audit mechanism and financial statement audit mechanism can provide some help for the improvement of the audit quality of financial statements. This paper firstly talks about the impact of internal control audit on the audit quality of financial statements, then analyzes the process of integratng internal control audit with financial statements, and proposes the way of improving the audit quality of financial statements by strengthening internal control audit.