Empirical Study On The Influencing Factors Of The Integration Of Audit The Implementation Of China’s Listing Corporation

In recent years, a series of companies such as Edmond branch, the Great Northern Wilderness appalling financial fraud cases in China, the public concern whether the audit to the regulatory effect on financial information, audit of internal control in this context becomes particularly important. It also increased the pace of regulatory agencies to establish and perfect the internal control auditing regulations.China’s 2010 "internal control audit guidelines" issued; and puts forward the concept of "integrated audit" for the first time, it is an accounting firm to perform an audit of internal control over financial statements audit and financial reporting, making China the people from all walks of life to the audit of internal control audit and financial statements of the listing Corporation at the same time, pay attention to. With China’s basic national conditions, China provides the two audit can integrate, can also cause certain implementation, selective implementation of integrated audit in china. The two kind of audit operations, since it can reduce the audit cost, but also can improve the quality of audit, why not all of the enterprises have implemented the integration of audit? This is a problem worthy of study. So our first implementation of integrated audit by what factors? How to successfully implement integrated audit? Regulators how to regulate the practice of the integration of audit? The integration of audit in China’s listing Corporation’s first implementation of the characteristics of what? What is the reason for the implementation of the audit of internal control, and not all the implementation of the integration of audit? The implementation of the integration of audit reasons yet to be investigated.Based on the review and analysis of domestic and foreign literature, the literature review focused on the integration of audit fees and audit integrated audit on audit quality, academic circles about the main reason of conformity audit is far from sophisticated, therefore this article attempts to use empirical research method to research the first implementation of the integration of audit of enterprises will be what kind of features? The integration of audit implementation by what factors? In this paper, the first implementation of 2012-2013 941 companies integrated audit as a sample, selection may affect the demand for independent audit of the regional environment, firm characteristics and firm characteristics in three aspects of variables through descriptive statistics and logistic regression analysis method of thesample were analyzed, the effects of the implementation of the integration of audit inspection factor.The study found that: 1. with the regional integrated audit implementation and business firms and there are significant positive correlation, indicating that firms and enterprises in the same area, the implementation of enterprise integration of the high probability of audit;environmental audit implementation and integration of the areas, 2. in economically underdeveloped areas of the enterprise, the implementation of the integration of the high probability of audit; 3. if the listing Corporation has better earnings quality, the higher probability of integrated audit.