审计机构对内控的审计意见对贷款的影响 （外文翻译）.docVIP

Int Internal control audit agency audit opinions on the impact of the loan ???????????????? ? Abstract  We tested the internal control report on the loan officer assessment of the credibility of a company. We believe that a negative audit opinion on internal control would erode the credit guarantee and credit rating on the lending institutions have a negative impact. In addition, we observed the size of the audit agency to judge whether the impact on the lending institutions. We collected 111 lending institutions and found them to judge the effectiveness of the audit report by the impact of internal control. Compared with an unqualified opinion received, when a company receives negative internal control audit opinion, the expansion of credit lending institutions risk assessment and the possibility of expanding the amount will be adversely affected. We found no evidence of this fact: Because the four major audit of audit opinions issued by weakening this effect. Additional analysis showed that; on the negative views of the internal control lending decisions weakened balance sheet and income statement in importance. Lending institutions and undermine the financial report based on the principles of public accounting is woven out of confidence. Keywords: audit; internal controls; report  This paper reported the results of an experiment, the experiment was designed to test the internal control report of the bank loan officers evaluate the credibility of a company. According to Sarbanes-Oxley Act Section 404, auditors must confirm and report on management how to evaluate the effectiveness of internal control over financial reporting. If the internal control system or with the existence of a number of major defects, internal control management may therefore be no valid conclusions, and then must produce a negative opinion audit institutions. Although it is an administrative task, but the report by the auditor confirmed the need for internal contr