The Effect Of Integrated Audit On Audit Quality

Integrated audit in the United States and other developed countries earlier development and has been enforced,and in China has just started,there is still China's integration audit and separate audit of the two models.This article is based on the August 14,2012 introduced the "listed companies(motherboards)in batches of the implementation of enterprise internal control system" mentioned in all the listed companies must be disclosed in the 2014 annual report issued by the internal control audit report In the background of compulsory disclosure,a large number of domestic and foreign scholars have studied the relevant theories of the audit as the research basis,and all the A-share listed companies in the 2014 and 2015 countries have been used as the research samples.The empirical research method has been used to test the integrated audit The impact of audit quality on the economic consequences of the audit,and further study the different ownership structure of listed companies and located in different degrees of market areas of its integrated audit of the audit quality of the different effects.The study found that,under other conditions,the implementation of integrated audit to reduce the quality of the audit,in addition,the integrated audit did not reduce the quality of audit of state-owned enterprises and non-state-owned enterprises have a significant decline;for institutions located in a high degree of market The implementation of consolidated audits by listed companies in the region did not reduce the quality of their audits,while the quality of audits for companies with low levels of marketability declined significantly,and the expansion test found that consolidated audits reduced audit fees.China has been on the integration of audit research has shown that,in theory,China's implementation of integrated audit with practical operability,and can be developed in the United States and other developed countries to reduce audit costs and improve the quality of audit knowledge spillover effect,and this empirical The results of the differences,this result is the internal control audit and integration audit in China has just started the reality of reality,indicating that China in the implementation of integrated audit before the need to continue to accumulate experience to achieve cost reduction and improve the quality of audit purposes.Through the research,this paper puts forward the following policy recommendations:For the accounting firm,the internal control audit should be given as an independent authentication business to give enough attention to strengthen the integration of audit implementation process audit work draft quality control and reduce audit risk;For the government regulators,the implementation of the integrated audit of the firm should strengthen supervision,to avoid accounting firms "lazy" and reduce the necessary audit procedures;for policy makers,according to the CPA in the implementation of integrated audit practice In the development of the relevant laws and regulations,to avoid the integration of the audit process in the process of ignoring the internal audit as an independent forensic business important position.Finally,the research of this paper provides a new idea for internal control audit research,and also provides some new attempts and explorations for empirical research on integrated auditing,which is of reference value for both firm and government departments.