| 内部控制、审计鉴证与审计意见 |
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| 引用本文： | 杨德明,王春丽,王兵.内部控制、审计鉴证与审计意见[J].财经理论与实践,2009,30(2). |
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| 作者姓名： | 杨德明 王春丽 王兵 |
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| 作者单位： | 1. 华南理工大学工商管理学院,广东,广州,510275
2. 南京大学商学院,江苏,南京,210093 |
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| 摘 要： | 利用A股上市公司2007年度相关数据进行的实证检验分析发现:内部控制质量越高,更容易收到清洁的审计意见;上市公司在披露审计鏊证意见时,明显存在"报喜不报忧"的披露管理行为.因此,应当加强对内部控制信息披露的监管,避免披露过程中的披露管理问题,并进一步完善<企业内部控制基本规范>.
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| 关 键 词： | 内部控制 审计鉴证意见 审计意见 财务报告可靠性 披露管理 |
Internal Control,Auditing Evaluation Opinion and Auditing Opinion |
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| YANG De-ming,WANG Chun-li,WANG Bin.Internal Control,Auditing Evaluation Opinion and Auditing Opinion[J].The Theory and Practice of Finance and Economics,2009,30(2). |
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| Authors: | YANG De-ming WANG Chun-li WANG Bin |
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| Institution: | 1.College of management administration;South China University of Technology;Guangdong Guangzhou 510641;China;2.Bussniss School;Nanjing University;Nanjing;Jiangsu 210093;China |
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| Abstract: | Analyzed Listed companies' data of 2007,our paper finds that the quality of internal control has positive relationship with auditing opinion.And there are obvious disclosure management in auditing evaluation opinion.Our finding means that the system of internal control can improve the credibility of financial reporting.And it is necessary to strengthen monitor of the disclosure of internal control. |
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| Keywords: | Internal Control Auditing Evaluation Opinion Auditing Opinion Credibility of Financial Reporting Disclosure Management |
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