本文關(guān)鍵詞： 內(nèi)部控制審計(jì) 財(cái)務(wù)報(bào)表審計(jì) 信息含量　出處：《浙江工商大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,國內(nèi)外上市公司重大財(cái)務(wù)舞弊頻發(fā),均暴露出了公司內(nèi)部控制存在重大缺陷,嚴(yán)重影響了投資者對(duì)資本市場的信心。為了重振投資者對(duì)資本市場的信心,增強(qiáng)上市公司對(duì)投資者的責(zé)任感,國內(nèi)外監(jiān)管機(jī)構(gòu)相繼頒布完善內(nèi)部控制審計(jì)的相關(guān)規(guī)定。自2010年開始我國內(nèi)部控制審計(jì)報(bào)告進(jìn)入到了強(qiáng)制性披露的階段。從目前我國審計(jì)實(shí)踐來看,大部分上市公司的內(nèi)部控制審計(jì)與財(cái)務(wù)報(bào)表審計(jì)由同一家會(huì)計(jì)師事務(wù)所,甚至由同一個(gè)項(xiàng)目組成員來負(fù)責(zé)完成。內(nèi)部控制審計(jì)更多關(guān)注的是財(cái)務(wù)報(bào)告內(nèi)部控制,對(duì)非財(cái)務(wù)報(bào)告內(nèi)部控制只是兼顧�？梢哉f,內(nèi)部控制審計(jì)與財(cái)務(wù)報(bào)表審計(jì),兩者的審計(jì)主體、審計(jì)范圍、審計(jì)目標(biāo)以及審計(jì)結(jié)果上有重合與相似之處。因此,本文試圖通過對(duì)內(nèi)部控制審計(jì)與財(cái)務(wù)報(bào)表審計(jì)兩者之間關(guān)系的梳理,以及對(duì)2011—2015年我國A股上市公司內(nèi)部控制審計(jì)與財(cái)務(wù)報(bào)表審計(jì)意見類型的描述性統(tǒng)計(jì),來分析研究兩者報(bào)告意見存在差異(意見類型不一致)的原因。并在此基礎(chǔ)上,采用實(shí)證模型分析這一差異是否會(huì)向市場傳遞信號(hào)?是否會(huì)影響投資者的行為決策?是否具有信息含量?本文運(yùn)用超額收益法分年度研究審計(jì)報(bào)告公布日前后10個(gè)正常交易日的平均超額收益率和累計(jì)超額收益率的變化情況,并運(yùn)用多元回歸模型進(jìn)一步分析內(nèi)部控制審計(jì)與財(cái)務(wù)報(bào)表審計(jì)意見類型不一致對(duì)證券市場的影響。研究結(jié)果表明,在特定的研究窗口內(nèi),兩類審計(jì)意見類型不一致對(duì)股價(jià)具有負(fù)向影響,具有一定的信息含量,會(huì)影響投資者的決策;意見類型不一致的情況與意見類型一致的情況相比,會(huì)因一致意見是同時(shí)標(biāo)準(zhǔn)和同時(shí)非標(biāo)準(zhǔn)意見而不同,具體說,兩類審計(jì)的意見類型不一致與兩類審計(jì)的意見類型同時(shí)為標(biāo)準(zhǔn)對(duì)投資者的影響有顯著差異,而與兩類審計(jì)的意見類型同時(shí)為非標(biāo)準(zhǔn)對(duì)投資者的影響并沒有顯著差異。
[Abstract]:In recent years, the frequent occurrence of major financial fraud in listed companies at home and abroad has exposed significant defects in the internal control of companies. In order to reinvigorate investors' confidence in the capital market and enhance the sense of responsibility of listed companies to investors. Domestic and foreign regulatory bodies have promulgated and improved the relevant provisions of internal control audit. Since 2010, China's internal control audit report has entered the stage of mandatory disclosure. From the current audit practice in China. Most of the internal control audit and financial statement audit of listed companies by the same accounting firm, or even by the same project team members to complete. Internal control audit is more concerned about the internal control of financial reports. It can be said that the internal control audit and the financial statement audit, the audit subjects, audit scope, audit objectives and audit results are consistent and similar. This paper attempts to comb the relationship between internal control audit and financial statement audit. And the descriptive statistics on the types of internal control audit and financial statement audit opinion of China's A-share listed companies from 2011-2015. To analyze the reasons for the difference between the two reports. On the basis of this, the empirical model is used to analyze whether the difference will signal to the market. Will it affect investors' behavior decisions? Is there information content? This paper uses the method of excess income to study the change of average excess return and accumulative excess return in 10 normal trading days before and after the audit report is published. And use the multiple regression model to further analyze the internal control audit and the financial statement audit opinion types of the impact on the securities market. The results show that in a specific research window. The difference between the two types of audit opinions has a negative impact on the stock price and has a certain amount of information, which will affect the investor's decision. Differences in opinion types are different from those where opinion types are consistent because consensus is a standard and a non-standard opinion at the same time, in particular. There are significant differences between the opinion types of the two types of audit and the impact of the two types of audit opinion types on the investors at the same time. However, there is no significant difference between the two types of audit opinion type and the impact of non-standard on investors.
【學(xué)位授予單位】：浙江工商大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F239.4;F832.51

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