整合审计下的内部控制审计水平与财务重述.docVIP

审计研究 2015,06,70-77 整合审计下的内部控制审计水平与财务 重述 郑伟朱晓梅季雨 山东财经大学会计学院 导出/ 关注 分享 收藏打印 我国2010年开始强制要求上市公司实施内部控制审计，目前内部控制审计的实 施效果令人关注但缺乏深入研究。通过分析整合审计下内部控制审计水平与财务 报表审计质量的关系，得出在我国现有环境下,整合审计能够提高审计质量、减少 财务重述的推论,而且内部控制服务水平越高，财务报表审计质量越好，财务重述 发牛的可能性越小。围绕这一假设，以内部控制审计费用和上市公司财务重述行 为分别作为内部控制审计水平以及财务报表审计质量的替代变量，利用 2012-2013年A股主板上市公司披露的内部控制审计费用与年报审计费用数据 进行检验。结果表明，内部控制审计费用和总审计费用越高,上市公司发生财务重 述的可能性越低,证明了注册会计师为公司提供内部控制审计服务在一定程度上 有助于提高其财务报表审计质量,并得出通过完善内部控制审计和相关信息披露, 进一步改进财务报表审计质量的政策启示。 关键词 整合审计;内部控制;审计服务;审计费用;财务重述; The Level of Internal Control Auditing and Financial Resta/tement under Integrated Audit Zheng Wei Zhu Xiaomei Ji Yu Abstract As a mandatory regulation, internal control audit must be carried out by the listed companies since 2010, its implementation attracts more attention together with less in depth study on its effects. By analyzing the relation ship bet wee n the 1 evel of i nternal cont rol audi t and qual ity of finemcial rcstatement undor integrated audit, it is con eluded that integrated audit can improve the quality of audit with less financial restatement, and the higher the level of audit service is,the better the quality of financial statements audit is,the less possible financial restatement oc curs. Then this hypothesis is examined with fee delta of intcrnal control audit and armueiI financial statcmcnts audit which listed companies disclosed for year 2012- 2013, using internal control audit fee and financial restatement as substitution variables for the level of interrml control audit and the quality of financial statements audit respective!y. The resul ts show that the higher the fee for internal control audit and total audit fee are, the lower the possibility of financial restatement emerges. From this it proves that internal control audit services provided by CPAs can help improve the quality of financial statemenls audi t to some extenl. Keyword integrated audit; intcrrml control; audit service; oudit fee; firmncial restatement; 一、引言 2010年发布的《企业内部控制审计指引》（简称《指引》）中明确规定