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以2010-2013年我国A股上市公司为研究样本,实证检验了环境不确定性及内部控制质量对审计师审计意见的影响。研究发现,环境不确定性提高了审计风险,与审计师出具的非标准审计意见呈正向关系;高质量的内部控制将有助于缓解环境不确定性对非标准审计意见的影响。结论表明:随着外部环境不确定性的增加,企业内部控制作为一种风险免疫系统,有助于降低环境不确定性对审计意见的影响,因此加强内部控制建设对企业而言具有重要意义。
Taking the 2010-2013 A-share listed companies in our country as the research sample, this paper empirically tests the influence of environmental uncertainty and internal control quality on auditors’ opinions. The study found that environmental uncertainty raised the audit risk and positively correlated with the non-standard audit opinion issued by auditors. High-quality internal control will help to mitigate the impact of environmental uncertainty on non-standard audit opinions. The conclusion shows that with the increase of the uncertainty of the external environment, the internal control of the enterprise as a risk immune system helps to reduce the impact of environmental uncertainty on the audit opinion. Therefore, strengthening the internal control construction is of great significance to the enterprise.