内部控制、中期审计与年报审计延迟  

Internal Control,Interim Audit and Audit Delay of Annual Report

作　　者：李瑛玫 楚有为 杨忠海[2] 

机构地区：[1]哈尔滨工程大学经济管理学院,黑龙江哈尔滨150001 [2]哈尔滨商业大学会计学院,黑龙江哈尔滨150001

出　　处：《审计与经济研究》2016年第2期52-60,共9页Journal of Audit & Economics

基　　金：国家自然科学基金面上项目(71072075);黑龙江省哲学社会科学研究规划项目(12E049);黑龙江省研究生创新科研项目(YJSCX2013-272HSD)

摘　　要：年报审计延迟影响了会计信息的及时性,是衡量审计效率的重要变量;内部控制质量及中期财务报告审计是影响年报审计延迟的重要因素。以2007—2012年A股上市公司为研究对象,研究内部控制质量与中期财务报告审计对年报审计延迟的影响,并探讨了在降低年报审计延迟上,内部控制在中期审计和未进行中期审计的公司中的作用有何不同。研究表明:良好的内部控制有助于降低年报审计延迟,上市公司审计了中期财务报告也能降低年报审计延迟。在降低年报审计延迟方面,相较于中期审计的公司,中期未审计公司其内部控制质量的提高对年报审计延迟具有显著的降低作用。Audit delay affects the timeliness of accounting information and is a key representation of audit efficiency. This paper selects the listed companies of A-shares in China between 2007 and 2012 to investigate whether or not interim audit and internal control affects audit delay of annual report, and analyzes the difference of the effect of internal control on audit delay of annual report between interim-audit group and non-interim-audit group. We find that high quality internal control helps to reduce audit delay of annual report. Companies which had their interim reports audited have shorter audit delay of annual report that year. If a company has its interim report audited, internal control could do little to reduce audit delay of annual report. On the other hand if a company doesn＇t hire auditors to do interim report audit, high quality internal control could reduce audit delay.

关 键 词：年报审计延迟 内部控制质量 中期审计 年报及时性 预约披露 会计信息质量 审计意见 审计质量 审计时滞 年报审计效率 

分 类 号：F239.43[经济管理—会计学]