华东经济管理
華東經濟管理
화동경제관리
East China Economic Management
2015年
5期
113~117
,共null页
内部控制审计 整合审计 审计质量
內部控製審計 整閤審計 審計質量
내부공제심계 정합심계 심계질량
audits of internal control;integrated audits;audit quality
2012年,我国规定上市公司在进行财务报表审计的基础上,进行内部控制审计并披露相应报告,但未强制要求进行整合审计,即由同一事务所对同一被审计单位既执行财务报表审计又执行内部控制审计。文章选取2012-2013年我国A股上市公司为研究对象,实证检验整合审计的效用。研究发现,相较一致非整合审计,一致整合审计的审计质量更优,但整合审计在提高审计质量的同时未能显著降低审计收费,为我国开展整合审计工作提供经验参考。
2012年,我國規定上市公司在進行財務報錶審計的基礎上,進行內部控製審計併披露相應報告,但未彊製要求進行整閤審計,即由同一事務所對同一被審計單位既執行財務報錶審計又執行內部控製審計。文章選取2012-2013年我國A股上市公司為研究對象,實證檢驗整閤審計的效用。研究髮現,相較一緻非整閤審計,一緻整閤審計的審計質量更優,但整閤審計在提高審計質量的同時未能顯著降低審計收費,為我國開展整閤審計工作提供經驗參攷。
2012년,아국규정상시공사재진행재무보표심계적기출상,진행내부공제심계병피로상응보고,단미강제요구진행정합심계,즉유동일사무소대동일피심계단위기집행재무보표심계우집행내부공제심계。문장선취2012-2013년아국A고상시공사위연구대상,실증검험정합심계적효용。연구발현,상교일치비정합심계,일치정합심계적심계질량경우,단정합심계재제고심계질량적동시미능현저강저심계수비,위아국개전정합심계공작제공경험삼고。
Starting from 2012,the listed companies in China have been requested to gradually release auditors’reports on in-ternal control alongside with auditors’reports on financial statements. However,integrated audits,that are audits of internal control and financial statements carried out by the same audit firm,are not compulsory. The paper,based on the data of A-share listed companies from 2012 to 2013, makes an empirical test on the effect of integrated audits. The results show that consistent integrated audits, compared with inconsistent integrated audits, have brought higher audit quality, but not yet significantly reduced audit fees. The results will provide references for Chinese authorities in promoting integrated audits.
