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作为建立和完善现代企业制度的重要组成部分,促使上市公司建立和完善内部控制已成为国内外监管部门、学术界、实务界关注的重要问题。利用我国上市公司内部控制指数,本文检验了内部控制质量与审计师签发的审计意见之间的关系,研究发现:企业内部控制质量越高,有助于审计师签发的更好的审计意见。本文研究结果表明,我国上市公司的内部控制建设取得了明显的效果,同时,我国审计师的审计独立性有所增强,审计行为趋于理性。
As an important part of establishing and perfecting the modern enterprise system, it has become an important issue that domestic and foreign regulators, academics and practitioners pay attention to to establish and improve the internal control of listed companies. Using the index of internal control of listed companies in our country, this paper examines the relationship between the quality of internal control and the audit opinion issued by auditors. The study finds that the higher the quality of internal control, the better audit opinion issued by auditors. The results of this study show that the internal control of listed companies in our country has achieved remarkable results. At the same time, the audit independence of our country auditors has been enhanced and the audit behavior has become more rational.