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论文编号：	11838
作者编号：	2120182949
上传时间：	2020/6/22 16:54:54
中文题目：	资产减值估计对内部控制审计收费 影响研究
英文题目：	Research on the Impact of the Estimation of Asset Impairment on Internal Control Audit Fees
指导老师：	梅丹
中文关键字：	资产减值 ； 内部控制审计收费 ； 整合审计 ； 产权性质
英文关键字：	asset impairment; internal control audit fees; integrated audit; property right
中文摘要：	21世纪初期，随着安然、世通财务舞弊事件的发生，内部控制审计受到了更多的关注和重视。2002年，美国国会颁布萨班斯法案，要求上市公司强制披露内部控制审计报告；2008年，我国包括财政部在内的五部委联合发布了《企业内部控制基本规范》，2010年出台《企业内部控制规范配套指引》，要求自2012年1月1日起，我国沪深主板上市公司须聘请有资格的会计师事务所，对本单位进行内部控制审计。《企业内部控制应用指引》有关财务报告编制的内容中要求企业编制财务报告时应当重点关注会计估计，资产减值等会计估计除了能直接反映财务报表相关问题外，其异常的计提水平也可以反映被审计单位相关的甚至整体的内部控制可能存在的缺陷，影响会计师事务所对被审计单位内部控制及其缺陷进行评估时所判断的风险水平。基于以上背景，本文以委托代理理论、成本效益理论和深口袋理论为基础，选取2012-2018年我国沪深A股上市公司作为研究对象，探讨资产减值这一会计估计对内部控制审计收费的影响，并进一步考虑整合审计模式和产权性质在其中的调节作用。实证研究结果表明：（1）资产减值的异常计提对内部控制审计收费存在显著的正向影响；（2）整合审计模式下，异常资产减值对内部控制审计收费的影响会被削弱；（3）国有企业下，异常资产减值对内部控制审计收费的影响会被削弱。本文的研究结论丰富了内部控制审计相关文献，为内部控制审计收费的研究提供了新证据，进一步拓宽对内部控制审计的认识，为其理论与实务进一步发展提供了支持。
英文摘要：	In the early 21st century, with the occurrence of financial fraud incidents of Enron and WorldCom, internal control audits received more attention and attention. In 2002, the US Congress promulgated the Sarbanes-Oxley Act, requiring listed companies to compulsorily disclose the internal control audit report; Supporting Guidelines for Control Standards requires that from January 1, 2012, listed companies on the main board of the Shanghai and Shenzhen Stock Exchanges must hire qualified accounting firms to conduct internal control audits of their units. The "Guidelines for the Application of Internal Control of Enterprises" in the preparation of financial reports require enterprises to focus on accounting estimates when preparing financial reports. In addition to accounting estimates such as asset impairments, which can directly reflect the problems related to the financial statements, their abnormal withdrawal level can also be Reflect the possible defects of the audited unit's related or even overall internal control, and affect the risk level judged by the accounting firm when evaluating the audited unit's internal control and its defects. Based on the above background, based on the principal-agent theory, cost-effectiveness theory and deep pocket theory, this paper selects China's Shanghai and Shenzhen A-share listed companies as research objects from 2012 to 2018, and discusses the accounting estimates of asset impairment on the internal control audit fees. Impact, and further consider the moderating role of integrating the audit model and the nature of property rights in it.The empirical research results show that: (1) the abnormal accrual of asset impairment has a significant positive impact on internal control audit fees; (2) Under the integrated audit mode, the impact of abnormal asset impairment on internal control audit fees will be weakened; (3) Under state-owned enterprises, the impact of abnormal asset impairment on internal control audit fees will be weakened. The research conclusions of this paper enrich the relevant literature on internal control audits, provide new evidence for the research on internal control audit fees, further broaden the understanding of internal control audits, and provide support for the further development of its theory and practice.
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