【作者】 杨群辉； 王玉蓉；

【机构】 华南农业大学经济管理学院；

【摘要】 本文选取了2009年度我国在深市、沪市、中小板3大板块中被出具非标准审计意见的118家上市公司,结合上市地点和行业随机配对了118家被出具标准审计意见的上市公司数据,分别建立两个logistic二元选择模型,对公司内部控制质量及内部控制五大要素具体如何影响审计意见进行了相关性研究与分析。分析结果显示:公司内部控制质量与非清洁审计意见显著负相关;其中内部控制五大要素中的风险评估、信息与沟通、监督的综合评价也与非清洁审计意见显著负相关;而内部环境与控制活动两大要素与非清洁审计意见不存在显著相关性。更多还原

【Abstract】 This paper study the 236 listed company samples,which 118 of them with non-standard audit opinion were selected in Shenzhen Security Market,Shanghai Security Market and small and medium-sized stock market in 2009,then the 118 rest with standard audit opinion were randomly paired up combined with their listed locations and industries.The main contents and conclusions were as follows:1) The internal control quality and the non-clean audit opinion were significantly negative correlated.2) Three of the five factors of internal control,including risk assessment,information and communication,supervision of comprehensive evaluation,were also negatively correlated with the non-clean audit opinions.3) There was no significant correlation between non-clean audit opinion and the rest two factors of internal control,including internal environment and control activities.更多还原