本文選題：內(nèi)部控制缺陷披露 + 審計(jì)師變更　； 參考：《北京交通大學(xué)》2017年碩士論文

【摘要】：內(nèi)部控制和外部審計(jì)從產(chǎn)生、演進(jìn)到彼此的互動(dòng)都具有非常緊密的聯(lián)系,良好的內(nèi)部控制對(duì)審計(jì)工作的開(kāi)展有著積極的促進(jìn)作用,二者也同時(shí)從企業(yè)的內(nèi)部和外部有效地提升組織效率。根據(jù)已有的研究文獻(xiàn),對(duì)審計(jì)師變更因素的研究多聚焦于前期審計(jì)意見(jiàn)、被審計(jì)的公司規(guī)模、主營(yíng)業(yè)務(wù)變動(dòng)以及增發(fā)配股等,但基本上沒(méi)有學(xué)者把內(nèi)部控制缺陷披露和審計(jì)師變更聯(lián)系起來(lái)。內(nèi)部控制缺陷披露向利益相關(guān)者傳遞了企業(yè)的公司治理和運(yùn)營(yíng)狀況,繼而影響了審計(jì)師的審計(jì)風(fēng)險(xiǎn)控制,帶來(lái)審計(jì)師變更的可能。本文將對(duì)這種聯(lián)系進(jìn)行詳盡的闡述,為日后學(xué)者們的研究提供參考。本文通過(guò)對(duì)國(guó)內(nèi)外內(nèi)部控制及審計(jì)師變更既有研究成果的梳理、分析及研究,進(jìn)而以委托代理理論、信號(hào)不對(duì)稱(chēng)理論、信號(hào)傳遞理論和受托經(jīng)濟(jì)責(zé)任理論等相關(guān)理論為基礎(chǔ),探索二者之間的關(guān)系。運(yùn)用Probit回歸檢驗(yàn)的方法,選取了2012-2015年中國(guó)A股上市公司的數(shù)據(jù),來(lái)驗(yàn)證上市公司內(nèi)部控制缺陷披露和審計(jì)師變更之間的關(guān)系。研究結(jié)果表明,上市公司內(nèi)部控制缺陷披露與審計(jì)師變更呈顯著正相關(guān)關(guān)系,披露的內(nèi)部控制缺陷越嚴(yán)重,越容易導(dǎo)致審計(jì)師變更,且若企業(yè)連續(xù)披露內(nèi)部控制缺陷,則更傾向于變更審計(jì)師。根據(jù)實(shí)證研究結(jié)果,本文從監(jiān)管部門(mén)、上市公司和外部審計(jì)三個(gè)層面提出了針對(duì)內(nèi)部控制缺陷披露和審計(jì)師變更的政策建議,并闡述了本文的研究局限性,點(diǎn)明了未來(lái)的研究方向。
[Abstract]:Internal control and external audit are closely related to each other from the emergence, evolution to mutual interaction, good internal control has a positive role in promoting the development of audit work.At the same time, both improve the efficiency of the organization effectively from the inside and outside of the enterprise.According to the existing research literature, the research on the factors of auditor change mostly focuses on the previous audit opinion, the size of the audited company, the change of the main business and the issue of additional shares, etc.However, there is basically no scholar linking the disclosure of internal control defects with the change of auditors.The disclosure of internal control defects conveys the corporate governance and operation status of the enterprise to the stakeholders, and then affects the audit risk control of the auditor, which leads to the possibility of auditor change.This article will elaborate this connection in detail, and provide reference for the future research of scholars.In this paper, the existing research results of internal control and auditor change at home and abroad are summarized, analyzed and studied, and then based on principal-agent theory, signal asymmetry theory, signal transmission theory and fiduciary economic responsibility theory, etc.Explore the relationship between the two.By using the Probit regression test, the data of Chinese A-share listed companies from 2012-2015 are selected to verify the relationship between the disclosure of internal control defects and the change of auditors.The results show that there is a significant positive correlation between the disclosure of internal control defects and the change of auditors. The more serious the disclosure of internal control defects, the easier it is to cause auditor changes, and if the enterprises continuously disclose internal control defects,It is more likely to change auditors.According to the results of empirical research, this paper puts forward some policy suggestions on internal control defect disclosure and auditor change from three aspects of supervision department, listed company and external audit, and expounds the limitations of this research.The future research direction is pointed out.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F275

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