环境不确定性、内部控制与审计意见  

Environment Uncertainty, Internal Control and Audit Opinions

作　　者：张婷[1,2] 倪国爱[2] 

机构地区：[1]安徽财经大学,安徽蚌埠233041 [2]铜陵学院,安徽铜陵244000

出　　处：《铜陵学院学报》2016年第1期48-53,59,共7页Journal of Tongling University

基　　金：安徽省社科规划重点委托项目(AHSKW2010D04);安徽财经大学与铜陵学院联合培养研究生科研创新基金项目(2015tlxylhy05)

摘　　要：以2009-2014年我国A股上市公司为考察对象,实证检验了企业环境不确定性及内部控制质量对审计师审计意见决策的影响。研究发现:环境不确定性提高了审计风险,增加了企业被出具非标准审计意见的概率;高质量的内部控制能有效缓解环境不确定性对非标准审计意见的正向影响;区分企业性质和规模后发现,上述缓解作用主要存在于非国有和规模较大的企业中。结论表明:企业内部控制有效发挥了"风险免疫"功能,降低了环境不确定程度对审计意见的影响,加强企业内部控制建设显得尤为重要。Using data of A-share listed companies for the period of 2009-2014, this paper empirically examines the effect of environment uncertainty and internal control on audit opinions. The empirical results show that environment uncertainty increases the risk of audit, increase the probability of companies were issued a qualified audit opinion. High quality of internal control effectively alleviate the positive relationship between the environment uncertainty and a non-standard audit opinion. The above alleviation mainly exists in the non-state-owned and large-scale enterprises. The conclusion show that sound internal control can reduce the negative effect of environment control on non-standard audit opinion. Thus, the construction of internal control is necessary and important.

关 键 词：内部控制质量 环境不确定性 审计风险 非标准审计意见 

分 类 号：F239.45[经济管理—会计学]