Research On The Effect Of Internal Control Auditing On Audit Quality Of Financial Statements

On the efficiency of the whole national economy and market economy, the credit is the foundation of independent auditing credit. As the attention of the world accounting cheat Xu and financial crises and the independent audit of social credit is closely linked to. Therefore, from the point of view of credit management audit supervision perspective, the establishment of an independent audit of social credit supervision mechanism, not only is our response to the economic globalization, the objective needs of increasingly fierce competition in the audit market, at the same time to expand the innovation of audit supervision theory, seek independent audit supervision mechanism innovation, optimize the market, especially to provide theoretical support in the development of capital market environment.In this study, the independent social credit supervision mechanism of audit as the breakthrough point, from the independent auditing reputation and the quality of independent audit of the classic research results, introduced the principal-agent theory, incentive theory, signal transmission theory, quality guarantee theory as the theoretical support for the. In the research of the concrete problems, firstly, expounds the social credit theory of independent audit. Secondly, the penalty notice the present situation of independent audit of social credit and the analysis of the problems, and make analysis to solve the problem. Based on the analysis on the mechanism of independent audit of social credit regulatory framework, respectively from three aspects of social credit system of independent audit, independent audit of social credit evaluation system and the independent audit of social credit rewards and punishment mechanism has carried on the detailed research. In the fifth part of the actual effect of the independent audit of social credit rewards and punishment mechanism for the empirical analysis, get the punishment of accounting firms audit receipt did not significantly decrease this conclusion. Finally, according to the independent existence of social credit supervision of audit, and puts forward the corresponding measures.