The Research Of The Impact Of The Internal Control Of Listed Companies In China On The Audit Opinion

The main content of this thesis is the impact of the effectiveness of the internal controlof listed companies in China on the audit opinion, and establish and perfect the internalcontrol system of the listed companies in China policy recommendations based on theCOSO internal control framework and audit opinion on the basic theoretical analysis andempirical results derived. In this paper, the research methods combine normative andempirical methods. As a company listed on the Shanghai Stock Exchange in China in2011for the research sample, using SPSS18.0statistical software study sample of internalcontrol effectiveness and audit opinions empirical analysis.First, based on the theory of internal control and audit opinions affect research status,internal control and audit opinions influencing factors form a preliminary impression theory,the theory of the basic concepts and development process of internal control and auditopinions.Second, to explain the theoretical basis for the generation and development of internalcontrol with its’ relevant economic theory (principal-agent theory, signaling theory,asymmetric information theory), and to have a deeper level of understanding of internalcontrol; at the same time, this paper introduces some of the basic theory of the COSOinternal control framework and audit opinion.Third, carry out a detailed analysis of the internal control system of the status quo ofChina’s listed companies and find the problems existing in the proposed system; and then,use the proposed hypothesis, based on theoretical studies, and the building of multiple linearregression model, also the egression analysis of the samples with SPSS180statisticalsoftware, get final five significant variables: whether the chairman or the Vice Chairman isalso be the CEO, general manager change in a reporting year, disclose Social ResponsibilityReport, the size of the listed company and company earnings.Finally, according to the findings put forward policy recommendations for theestablishment and improvement of the internal control construction in China:Strengthen the corporate governance structure of the building and the concept of social responsibility of the listed companies. We make the following recommendations from theperspective of risk assessment: strengthen the internal control self-assessment report and thepreparation and disclosure of the company performance notice; we make the followingrecommendations from an oversight perspective: to improve the supervision and control bythe company’s own internal mechanism construction, strengthen the supervision ofgovernment departments and improve the accounting firms’ ability on internal control auditbusiness.