Research On The Effect Of Internal Control Auditing On Audit Quality Of Financial Statements

Internal control is not only a key link in corporate governance,and is closely related with the company's operation and management activities.Throughout both at home and abroad,the collapse of enron,destroyed the British barings bank,cao,filed for bankruptcy protection,as well as societe generale,and love many electrical appliances giant companies in China,due to lack of internal control issues related to the case of bankruptcy.Due to a lack of complete and perfect the internal control system in the enterprise,or only as a corporate governance system of internal control luxuriant decoration and didn't get effective enforcement and cause a series of problems,to direct the enterprises to the final destruction of the road to perdition.After the outbreak of the global financial crisis,governments have taken action to make the management of listed companies clear responsibility,intensify the supervision and management of the company internal control.From the United States enacted the "sarbanes-oxley bill" to "the enterprise internal control basic norms" and form a complete set of the internal control guidelines "specification,all reveal the governments to standardize enterprise internal control,regulation of the capital market a clear attitude.Internal control audit is based on the internal control system,is by determining the credibility of business internal control,which may come to the conclusion to identify effective internal control audit method of a new reality.Three supporting guidance to guide the authority of the internal control auditing work in China,such as specifications on the Shanghai stock exchange,shenzhen stock exchange main board listed companies,marked the beginning mandatory internal control audit in our country.Internal control audit and the financial statements audit quality are what kind of relationship,is the focus of the concern of the theory and practice.Since 2011,the enterprise internal control audit guidelines "compulsory execution,control of internal audit work has a certain degree of guidance.Integration of audit more become a trend.Therefore,this research is a combination of a large number of relevant literature,the theory of five kinds of concrete,under the support of the first step is to find out the current our country the development of internal control auditing which stage;The second step is to select the Shanghai and shenzhen two city from 2010 to 2015 issued internal control audit report of a-share listed companies as the research object,analysis of the internal control audit of financial statements for audit quality,and before and after the enforcement of change;The third step,from the macro perspective and the microscopic details of specific two kinds of different levels put forward the countermeasures to solve the problem,the model for the implementation of the internal control auditing in China and enlightenment.