本文選題：內部審計模式 + 董事會��； 參考：《湖南大學》2008年碩士論文

【摘要】： 上市公司如何選擇適合的內部審計模式是一個值得深思的問題。內部審計模式決定企業(yè)內部審計職能的發(fā)揮,影響內部審計質量,而內部審計質量是影響審計收費的因素之一。因此,我們有必要探索現代企業(yè)制度下的內部審計模式對審計收費的不同影響,選擇最優(yōu)的內部審計模式,以促使其更好的為企業(yè)和外部審計服務。 本文從審計收費的角度對內部審計模式進行了理論上的比較和實證上的檢驗。首先,我們從理論上分析了內部審計模式對審計收費的影響。理論上認為,內部審計部門的存在可以減少審計師的審計成本和審計風險,從而降低審計收費,且董事會型內部審計模式是所有模式中可以最大限度減少審計收費,提高審計質量的模式。這說明董事會型內部審計模式是未來我國內部審計模式建設的一種趨勢。然后,本文選取2003年-2006年IPO公司作為樣本對我國上市公司內部審計模式對審計收費影響進行了實證檢驗。但從實證的檢驗結果來看,我們并未發(fā)現設立獨立的內部審計部門可以減少審計收費,也沒有發(fā)現董事會型內部審計模式可以減少審計收費。最后,文章對實證檢驗中兩者不甚相關做了進一步的原因分析并提出相關的政策建議。我們認為,注冊會計師沒有運用風險導向審計,被審計單位內部審計獨立性不高,內部審計人員自身素質不高以及相關的法律法規(guī)不健全是造成兩者不相關的主要原因。針對實證的結果和原因分析,我們從注冊會計師、企業(yè)、內部審計人員和資本市場的角度提出了相關政策建議。
[Abstract]:How to choose the suitable internal audit mode is a problem worth pondering. The internal audit mode determines the exertion of the internal audit function and affects the internal audit quality, which is one of the factors that affect the audit fees. Therefore, it is necessary for us to explore the different influence of the internal audit mode under the modern enterprise system on audit fees, and to choose the best internal audit mode, so as to promote its better service for the enterprise and external audit. This paper makes a theoretical comparison and an empirical test of the internal audit model from the point of view of audit fees. First of all, we analyze the influence of internal audit model on audit fees theoretically. Theoretically, the existence of internal audit department can reduce the audit cost and audit risk of auditors, thus reduce the audit fees, and the board-type internal audit model is that the audit fees can be minimized in all the models. The mode of improving audit quality. This indicates that the internal audit mode of the board of directors is a trend of the construction of the internal audit mode in our country in the future. Then, this paper selects IPO Company from 2003 to 2006 as a sample to test the effect of internal audit mode of listed companies on audit fees. However, from the empirical results, we do not find that the establishment of independent internal audit departments can reduce audit fees, nor can we find that the board-type internal audit model can reduce audit fees. Finally, the paper makes a further analysis of the reasons for the lack of correlation between the two in the empirical test and puts forward relevant policy recommendations. In our opinion, the main reasons why CPA does not use risk-oriented audit, the independence of internal audit of the audited unit is not high, the quality of internal auditor is not high and the relevant laws and regulations are not perfect are the main reasons for the lack of correlation between the two. Based on the empirical results and reasons, we put forward some policy recommendations from the perspective of CPA, enterprise, internal auditor and capital market.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.45

【引證文獻】

相關碩士學位論文 前3條

1 李蓮;上市公司內部審計質量影響因素分析[D];西南財經大學;2011年

2 英艷華;全面風險管理導向內部審計研究[D];山東經濟學院;2010年

3 張萍;基于公司治理的上市公司內部審計實證研究[D];山東農業(yè)大學;2012年

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本文編號：1908262