Research On The Impact Of Internal Audit On Evidence Of Anti-dumping Accounting Information

Abstract:In recent years, anti-dumping litigation gradually becomes one of the important factors that hinder the development of the internationalization of China’s enterprises. The winning in the anti-dumping case has become the key for export enterprises to keep growing. In this case, the quality of accounting information and the effectiveness of accounting information evidence have great influence on the winning possibility in anti-dumping case. However, the accounting information was connected with internal audit. Therefore, from the viewpoint of preparedness and response, this article studied the problem of the effectiveness of anti-dumping accounting information evidence and internal audit, which provides guidance for the improving of effectiveness of anti-dumping accounting information evidence and the developing and promoting of internal audit activity. Moreover, the article also provides strong support for the internationalization strategy of Chinese enterprises. Firstly, this article expounds the significance of improving the effectiveness of anti-dumping accounting information evidence form the sight of internal audit and analyses the research status of this problem in the world. Secondly, the content and research method of the paper is determined. Then, based on the theory of the accounting information decision usefulness and commitment responsibility audit, this article analyses the evidence of anti-dumping accounting information, internal audit quality characteristics and functions of the internal audit activity. Afterwards, this article analyses the demand and the action mechanism of internal audit based on the function of anti-dumping accounting information in anti-dumping litigation evidence. Based on the above theories, the hypothesis of this article is put forward, and testing of this hypothesis is completed by using the multiple regression method and data of listed companies. The results showed that:high quality of internal audit and the interaction between internal audit and internal control effect, can improve the effectiveness of anti-dumping accounting information evidence, which makes the anti-dumping tax rate lower than the general tax rate in the same period. Finally, this paper constructs the internal audit accounting information security system of effectiveness of accounting information evidence, and puts forward specific safeguard measures for the system.