The Research Relations Of Financial Report Audit Opinion, The Internal Control Audit Opinion And Auditor Change Research

Prior to the implementation of internal control audit, the listed company’s annual financial audit report is an essential factor affecting investment decisions of investors. Adoption of the annual financial report of the audit, can effectively prevent false financial information flooding the capital market, making. In recent years, as China’s "basic norms of internal control" and "Enterprise Internal Control Guidelines" promulgated, internal control audit reports received more and more attention, so that the internal control audit information and financial reporting information, as also become a major information infrastructure investors to make investment decisions.Internal controls are inextricably linked between audit and financial report audit. The effectiveness of internal control audit is an audit of internal control, financial reporting audit includes an internal control audit, more emphasis on the authenticity of financial information audit, internal control and therefore is likely to affect the results of the audit of the financial report audit opinion Types of.Different type of audit opinion will change aud itors have an impact, at present, there has been more and more frequent change of auditors phenomenon in China’s capital markets. If the auditors identify false accounting information of listed companies to provide, and to disclose the company’s financial fraud cases, auditors but will face dismissal situation. So whether the type of internal control audit opinion will be the same as the impact of accounting information auditor changes, more and more attracted academic attention.This paper internal control audit and annual financial report audit Two audit business, around the "effects of two types of audit opinions on the Auditor Change," the core issue, the use of normative analysis and empirical analysis method of combining research. First, financial repo rting and auditing literature review auditor changes, while the history of the development of internal control auditing literature review, and analysis of the literature reviewed, the basis for the following theoretical analysis and empirical test. Secondly, agency theory, information theory analysis, research hypothesis proposed to pave the way, and finally select 2012--2014, China’s Shanghai and Shenzhen A-share listed companies in the study sample, verify that the internal control audit opinion by the Lo gistic regression method, finance report audit opinion on the impact of the change auditors, the results showed that: two audit report also issued non-standard audit opinions of listed companies are more likely to change when the auditor; issued a non-standard internal audit observations and standard financial audit opinion of listed companies Auditors will not change, but will undermine investor confidence in financial reporting; issued a non-standard financial audit observations and standard of internal control audit opinion of listed companies may change the auditor; at the same time issued a standard audit opinions of listed companies is not easy to change Auditors. Finally, this paper summarizes the research findings, and from the listed companies, acco unting firms, put forward policy recommendations of external regulators in three dimensions, and analyze the limitations of this study, presented research prospects.