CAJ | 학술논문

内部控制审计是一项新兴的审计业务。在自愿进行内部控制的审计背景下，以2011年我国深沪上市公司A股数据为基础，利用Logistic回归模型，分析了内部控制审计对财务报告审计意见的影响。研究表明，内部控制审计与财务报告审计意见存在显著的负相关性。研究结论为强制性内部控制审计业务的有效执行提供了指导。
내부공제심계시일항신흥적심계업무。재자원진행내부공제적심계배경하，이2011년아국심호상시공사A고수거위기출，이용Logistic회귀모형，분석료내부공제심계대재무보고심계의견적영향。연구표명，내부공제심계여재무보고심계의견존재현저적부상관성。연구결론위강제성내부공제심계업무적유효집행제공료지도。
Internal control audit is a newly-emerging audit business. Under the context of voluntary internal control audit, based on the data of A share of the listed companies in Shanghai Stock Exchange and Shenzhen＇s Stock Exchange in 2011, this paper analyzes the influence of internal control audit on audit opinion of financial report by using the Logistic regression model and finally finds that there is a significant correlation between internal control audit and audit opinion of financial report. The research conclusion provides the guidance for the effective execution of compulsive internal control audit business.