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论文编号：	7443
作者编号：	2120132368
上传时间：	2015/6/9 22:11:48
中文题目：	内部控制审计意见对持续经营审计意见影响的研究
英文题目：	The Research on Influence of Internal Control Opinion on Going Concern Opinion
指导老师：	张继勋
中文关键字：	持续经营；内部控制；审计意见
英文关键字：	going concern; internal control; audit opinion
中文摘要：	2008年，财政部等五部委联合发布了《企业内部控制基本规范》，2010年进一步联合发布了《企业内部控制配套指引》。根据规范和指引的要求，主板上市公司不仅需要对外披露年度内部控制自我评价报告，还需要聘请注册会计师对内部控制的有效性进行审计。在此背景下，研究内部控制审计意见对注册会计师发表持续经营审计意见的倾向性的影响具有重要的理论和现实意义。本文的研究将理论分析与实证分析结合在一起。首先梳理了持续经营审计意见与内部控制相关的文献，在此基础上明确持续经营审计意见、内部控制审计等相关概念内涵，并根据委托代理理论、知识溢出效应理论、信号传递理论、期望差距理论和“深口袋”理论进行理论分析，最后具体论证非标准无保留的内部控制审计意见对持续经营审计意见的影响。在实证研究方面，本文选取了2012-2013年沪深主板A股上市公司的经验证据，构建研究模型进行回归分析。研究结果显示，收到非标准无保留内部控制审计意见的公司被出具持续经营审计意见的可能性更大。进一步研究不同类型的内部控制缺陷导致的非标准无保留内部控制审计意见对持续经营审计意见的影响程度是否不同，由于政策实施的时间较短实证得到的结果没有支持该假设。此外，研究结果显示，公司的年度内部控制评价报告披露的内部控制缺陷对注册会计师发表持续经营审计意见的倾向性没有影响，进一步说明由于内部控制缺陷存在产生的不确定性而使注册会计师发表持续经营审计意见的倾向性增加，原因在于注册会计师发表了非标准无保留的内部控制审计意见，而不是内部控制缺陷存在本身。最后，根据上述规范研究和实证研究得出的结论，从审计准则与相关法律法规两个方面提出了建议，旨在保障注册会计师合法权益的同时指导其更加独立、客观、公正的发表审计意见，不因其他因素的影响而变的更加谨慎小心。
英文摘要：	In 2008, five ministries jointly issued the basic specification for enterprise internal control. In 2010, they further jointly issued the supporting guidelines for enterprise internal control. According to the requirement of the specification and guidance, listed companies of main board should not only disclose annual self-evaluation of internal control, but also hire a certified public accountant to audit the effectiveness of internal control. Under this background, the research on the influence of internal control opinions to going concern opinions has theoretical and realistic significance. This paper combines the theoretical analysis and the empirical research. Firstly this paper reviews the related literatures of going concern opinions and internal control. On the basis of an introduction of going concern opinions, internal control auditing and other related concepts, this paper analyzes the influence of internal control opinions to going concern opinions by using principal-agent theory, knowledge spillover effect theory, signal transmission theory, expectation gap theory and the “deep pocket” theory. In the empirical research part, this paper selects evidence from the main board A-share listed companies in Shanghai and Shenzhen stock exchange in 2012 and 2013 and conducts a regression analysis model research. The results of the study show that the companies received modified internal control opinions were more possibly to be issued going concern opinions. This paper further studies if the degree to which the different types of internal control deficiency that caused modified internal control opinions affect going concern opinions is different. The result of the empirical research doesn’t support this hypothesis. In addition, even though the self-evaluation of internal control discloses the internal control deficiencies, it does not affect the issuance of going concern opinions. It means that it’s the modified internal control opinions that cause the certified public accountants to issue going concern opinions, rather than the internal control weakness itself. Finally, according to the conclusions of standard research and the empirical research, this paper puts forward suggestions from aspects of auditing standards and related laws and regulations to safeguard the legitimate rights and interests of registered accountants. This make them to be more independent, objective and fair. So they don’t need to be more cautious because of other factors.
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