Research On The Relationship Between Auditor Individual Characteristics,Enterprise Internal Control And Audit Quality

Auditing is an effective means to control financial fraud.It has not played its due role in the audit failures that have been frequently disclosed in recent years,which has undermined the confidence of the public in the audit industry and reflects the existence of major problems in the status of audit quality in China.The influencing factors of audit quality are the basis for evaluating audit quality,and related research has been paid much attention,so I will study the influencing factors of audit quality in order to find the key factors that affect audit quality,and help the public find the evaluation of audit quality.The key points and the audit industry also need to strengthen the construction to avoid misunderstandings.First,the definition of audit quality points out that the professionalism and independence of auditors are the decisive factors for audit quality.The independence of auditors guarantees the fairness of audit reports.Professionalism is the basis for auditors to ensure fairness of audit reports.Both constitute The comprehensive ability of the auditors.We use individual characteristics to distinguish the differences in this ability;the internal control of the enterprise affects the size of the inherent risks in the audit risks,which in turn affects the quality of the audit reports issued by the auditors.Based on this,we will comprehensively analyze the relationship between the individual characteristics of the auditor,the internal control of the enterprise and the audit quality.Then,statistically analyze the causes of 38 audit failure cases from 2008 to 2017,which proves the correctness of the theory.Considering the feasibility of the study,this article will mainly choose four individual characteristics of experience,education,professional background,and gender.Internal control The quality refers to the internal control index disclosed in the DEBO database,and the manipulable accrual value(DA)in the earnings management model is used as a substitute variable for audit quality.Finally,the audit information of the A-share listed companies in the five years from 2014 to 2018 is selected as a sample to conduct an empirical study on the relationship between the individual characteristics of the auditor and the audit quality,and then introduce the internal characteristics of the individual characteristics that meet the significance into the internal control of the enterprise to verify its regulatory effect.Through the empirical results,we find that the audit experience of the auditors in the sample can effectively positively affect the audit quality.Theweakly and significantly negative auditors with high academic qualifications and professional counterparts affect the audit quality,and gender is an irrelevant variable;After the internal control is added to this feature for adjustment,the results show that the improvement of internal control quality can weaken the impact of individual characteristics on audit quality.That is,companies with good internal control and relatively inadequate auditors are also competent for their audit work.Auditors with better capabilities have no significant difference in audit quality.From the results of the inspection,we can find that the individual characteristics of the auditor can have a direct impact on the quality of the audit.The auditor's strengthening of relevant aspects can help improve the quality of the audit;internal control of the enterprise can be used as a factor to adjust the individual characteristics and the quality of the audit Under the current situation of the industry in China,improving the quality of audits by improving the internal control of enterprises is undoubtedly a good starting point.