External Audit,Internal Control And Accounting Information Quality Research

Accounting information is an important carrier and basis for the financial position,operating results and capital changes of the enterprises.It plays a more and more important role in the macroeconomic control and micro management of the economy.It can help the investors,creditors rational decision-making and can evaluate and forecast the company in the past and future cash flow,help the government macroeconomic regulation and control,and to strengthen the operation and management of enterprises.Accounting information is an important tool to maintain the stability and efficiency of capital market.The quality of accounting information is very important to the operation of the capital market.In recent years,the phenomenon of financial reporting is not uncommon,there are a number of enterprises each year due to the violation of accounting information disclosure by the Commission's punishment,the quality of accounting information in our country to be improved.Accounting information is produced in the enterprise,and the quality of accounting information is largely determined by the process of the production and transfer of internal accounting information.Internal control is the control of the production and delivery process of accounting information,so as to influence the quality of accounting information.The external audit is the verification and supervision of accounting information,and it is the last line of defense to ensure accounting information.According to the results of the audit of accounting information quality,this paper tries to study how to improve the quality of accounting information from two angles of internal control and external audit.This paper adopts the research method of combining theory with practice.This paper adopts the research method of combining theory with practice.In order to clarify the relationship between the three,the article carries on the following analysis research:Firstly,the related literature at home and abroad were reviewed,and the relationship between the theoretical analysis,again is the empirical analysis of the internal control,external auditing and accounting information quality,is the core of this chapter.The last part is a summary of the mainly summarized the research contents of this paper and summarized from internal control and external audit two angles to give some suggestions to improve the quality of accounting information,and points out the existing limitations and future research prospects.