| Internal audit originated in the western countries,the current internal audit system and system in the western developed countries have developed more perfect,especially in Europe and the United States and other developed countries in the capitalist countries of listed companies.The internal audit system of modern enterprise in our country has also been developed for many years,the Chinese government and relevant agencies to promote internal audit system in China to establish and perfect,has also introduced a series of laws and regulations to regulate and restrain the establishment and operation of internal audit system of Chinese enterprises.It is undeniable that in the joint efforts of the government,associations and enterprises,internal audit system of our country has made great development,but the market economic system of our country after all the development of 30 years,for a short time.In particular,China's economy is in a rapid development track and economic strength has leapt to second of the world,while the number of Listed Companies in China has reached a larger scale.However,many listed companies in our country have not paid enough attention to the internal audit,and have not been fully aware of the role and influence of the internal audit on the development of the company.This paper attempts to use normative research and empirical research methods to explore the relationship between internal audit and external audit,in order to reveal the impact of internal audit on the external audit conclusions of listed companies.First of all,published by experts and scholars before reading a lot of related documents and internal audit theory,combined with China's current economic development situation and the status quo,to establish the relationship between internal audit and external audit of a listed company.Secondly,according to the characteristics of internal audit of listed company,selected four indicators: the relations and the organization of internal audit internal audit institutions and staff professional competence due diligence ability,internal audit and disclosure of Listed Companies in the internal audit system,as a feature of internal audit of listed companies,from the overall outline of building the internal audit of a listed company and the existing condition using specific quantitative data.Then,to collect the audit conclusions of the financial situation of the listed companies in the external audit institutions,that is,the audit opinions of the accounting firm for the annual report of listed companies.Finally,using professional statistical analysis software,the quantitative relationship between the internal audit and external audit,make the relationship between the two,especially the impact of internal audit external audit of the situation more clearly displayed.In the process of empirical analysis on the characteristics of internal audit and external audit,it is assumed that the characteristics of the internal audit have a positive correlation with the external audit conclusions.Then,according to the requirements of the research requirements of each data index,and after a certain standard for screening,collected 347 in the Shanghai and Shenzhen stock market A shares on the main board listed companies meet the relevant data set conditions.At the same time,the statistical analysis software SPSS 21 was used to carry out a series of statistical analysis of the collected data,including descriptive analysis,correlation analysis and multiple regression linear analysis.Finally,according to the empirical analysis results verify that the proposed hypothesis is true,it further explains the current development of China's current economic environment,the internal audit system of listed companies and improve the effectiveness of the transfer to the external environment for the image,which in turn will be counterproductive in the future development of enterprises,so as to further demonstrate the importance of internal audit. |
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