内部控制审计对会计信息质量的影响.docxVIP

PAGE PAGE 15 内部控制审计对会计信息质量的影响 摘 要 我国的内部控制审计范围更多的是为了合理保证财务报告还有一些其他的有关会计信息的真实和完整。近几年来，在发表、公开内部控制自我评价报告这项行为上，深圳证券交易所和上海证券交易所的主板上市公司明显自觉性提高。内部控制在一定程度上决定了会计信息质量，而对企业内部控制做出的自我评价报告来说，虽然对外展示了企业的内控，但是却不足以较大程度的保证信息质量的真实性。然而内部控制审计是公正、独立的，是作为能够得出内部控制是否运行有效的“监督者”。当把两大所的上市公司的内部控制自我评价报告以及内控审计的情况进行数据的对比分析时，发现在有独立的第三方内部控制审计的操作下，内控有效性更高，会计信息质量更真实、可靠，内部控制审计得出的有效性结论体现了公司的内部控制水平，更表达了内控在具体层面影响会计信息质量的水平。内部控制审计报告的发表目的是为了加强会计信息的可信度、提高质量，内部控制审计对于健全内部控制体系,保证会计信息质量具有重大意义。 关键词：内部控制自我评价报告；内部控制；内部控制审计；会计信息质量 The Influence of Internal Control Audit on the Quality of Accounting Information Abstract The scope of Chinas internal control audit is more to reasonably ensure that the financial report and some other accounting information are true and complete. In recent years, the listed companies on the main board of the Shenzhen Stock Exchange and the Shanghai Stock Exchange have significantly increased their consciousness in the act of publishing and publishing internal control self-assessment reports. Internal control determines the quality of accounting information to a certain extent, but for the self-evaluation report made by the internal control of an enterprise, although it shows the internal control of the enterprise, it is not enough to guarantee the authenticity of the information quality to a large extent. However, the internal control audit is fair and independent, and serves as a supervisor that can determine whether the internal control is operating effectively. When comparing the data of internal control self-evaluation reports and internal control audits of the listed companies of the two major companies, it was found that under the operation of internal control audits by independent third parties, the internal control is more effective and the quality of accounting information is more True and reliable, the effectiveness conclusions drawn by internal control audits reflect the companys internal control level, and express the level of internal control that affects the quality of a