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良好的内部控制是保证企业财务数据真实、有序的关键。现代风险导向审计的实务操作也离不开对企业内部控制的评估。审计的结果是发现财务数据的错报,然而在与企业管理层沟通的过程中,审计人员对于企业内部控制的评价经验是否有助于企业改善其内部控制?这种改善作用又具有何种特征?本文利用企业是否披露出内部控制重大缺陷作为衡量企业内部控制好坏的标准,以审计收费的对数作为衡量审计师努力的替代变量,研究了两者之间的关系。结果表明,当期更高的审计师努力能够显著改善下一期企业的内部控制。
Good internal control is the key to ensure the real and orderly financial data of enterprises. The practice of modern risk-oriented auditing is also inseparable from the assessment of internal control. As a result of the audit, misstatements of the financial data are found. However, during the communication with the enterprise management, does the auditor’s experience in evaluating the internal control of the enterprise help the enterprise to improve its internal control? What are the features of this improvement? In this paper, we use whether the enterprise discloses the major defects of internal control as the standard to measure the internal control of the enterprise. Taking the logarithm of the audit fee as the alternative variable to measure the auditor’s efforts, this paper studies the relationship between the two. The results show that the higher current auditors’ efforts can significantly improve the internal control of the next period.