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Internal Control、Accounting Fraud and Auditing Opinion

Author: QinNa
Tutor: LinZhongGao
School: Anhui University of
Course: Accounting
Keywords: Internal Control Internal control evaluation index Accounting Fraud Audit opinion
CLC: F231.6;F239.4
Type: Master's thesis
Year: 2011
Downloads: 474
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Abstract


At home and abroad on the Public Company Accounting fraud has accumulated a wealth of research , the study will address the motivation of the accounting fraud , identification , prevention and treatment of many aspects , the results of these studies there is no doubt for this study listed companies accounting fraud provide important theoretical basis and research methods . One of the basic objectives of internal control is reasonable assurance as to the reliability of financial reporting and the distortion of accounting information and internal control imperfections have a great relationship . From the point of view of the effectiveness of internal control , analysis and discussion of its intrinsic relationship with accounting fraud . Listed companies of 2006-2008 due to accounting fraud to be punished and the corresponding non- fraud listed companies build internal quality control evaluation index and internal control score for the study sample using a paired t-test and logistic regression methods to test the assumptions , the results show that : the smaller the possibility of internal control more effective corporate fraud , to further draw risk assessment , information communication and internal supervision of the implementation of better and reduce the incidence of accounting fraud . On this basis , we further study the internal control , accounting fraud and audit opinion among certified public accountants audit of listed companies are generally built on the basis of the evaluation of the company's internal control , internal control good or bad largely affect the audit opinion issued by the auditor , 2006-2008 punished listed companies for accounting fraud penalties samples for research in the current year and the next year , and select suitable paired samples , using a paired t test and logistic regression methods to test the hypothesis , we found : the auditors issued an audit opinion to be punished the company 's internal control effectiveness of the requirements of the higher .

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CLC: > Economic > Economic planning and management > Audit > Various types of audit
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