Study On Internal Control The Effectiveoperation Of The Impact Of The Audit Opinion

So far, in China’s special economic background, the majority of our experts and scholars, the empirical research on it is relatively insufficient. While the foreign scholars began very early for this situation, this paper thinks that it is mainly about internal control of foreign disclosure provisions of the earlier than that of our country, make the data of internal control can be achieved for the listing Corporation, empirical research. At present, China has begun to gradually requirements for internal control disclosure, makes an empirical study on internal control possible. By studying the influence of internal control operation effectiveness of audit opinion, will not only encourage management to strengthen internal control construction for attention, solve the existing problems of internal control, improve the internal control, improve the quality of financial reporting, but also provide a powerful reference for the CPA in auditing, and then improve the CPA audit quality. The CPA test on the internal control of the company’s operational effectiveness, find out the problems of internal control in enterprises, transfer to management through a certain form, help them improve defects, eliminate the adverse risks, and improves the company management.This research adopts the method of literature research scholars at home and abroad on the summary, the theory support point; then defines the effective operation of internal control by qualitative analysis, analysis of internal control effective operation of internal control present situation, elaborated the shadow operation effectiveness of ring five elements and its impact on the types of audit opinions: control environment, risk assessment, control activities, information and communication, supervision, and finally to the effectiveness of internal control evaluation standard operation are analyzed in this part is based on the five factor decision; in the last part of this paper uses the Logistic model to establish the effective operation of internal control audit opinion on the impact of empirical analysis, the data model is set up according to the effect between the two, an empirical analysis of the influence of the former on the latter. The research hypothesis is as follows: the first is the main choice is negatively related to internal control information disclosure and non standard audit opinion; second, the defects of internal control disclosure and non standard audit opinion is positively related to relationship; third, non standard audit opinion can control self assessment verification report negative correlation; the fourth is the non standard audit opinion and regulatory penalties were positively correlated; fifth, non standard audit opinion and internal audit is conclusion negative correlation study shows that: in our country, the level of internal control operation effectiveness of listing Corporation is an important factor to affect the audit opinion type. Internal control weaknesses reflect the effectiveness of internal control is low; the disclosure of internal control more detailed embodiment of internal control efficiency is high; the audit agency issued a separate audit opinion on the effectiveness of internal control, to ensure the effective internal control, internal control efficiency reflected.