The Research Of The Impact Of The Internal Control Of Listed Companies In China On The Audit Opinion

The main content of this thesis is the impact of the effectiveness of the internal control of listed companies in China on the audit opinion, and establish and perfect the internal control system of the listed companies in China policy recommendations based on the COSO internal control framework and audit opinion on the basic theoretical analysis and empirical results derived. In this paper, the research methods combine normative and empirical methods. As a company listed on the A Stock in China in 2013 for the research sample, using EXCEL and SPSS 13.0 statistical software study sample of internal control effectiveness and audit opinions empirical analysis.First, based on the theory of internal control and audit opinions affect research status, internal control and audit opinions influencing factors form a preliminary impression theory, the theory of the basic concepts of internal control and audit opinions.Second, to explain the theoretical basis for the generation and development of internal control with its' relevant economic theory(game theory, principal-agent theory, signaling theory), and to have a deeper level of understanding of internal control; at the same time, this paper introduces some of the basic theory of the COSO internal control framework and audit opinion.Third, carry out a detailed analysis of the internal control system of the status quo of China's listed companies and find the problems existing in the proposed system; and then, use the proposed hypothesis, based on theoretical studies, and the building of multiple linear regression model, also the egression analysis of the samples with SPSS13 0 statistical software, get final six significant variables: whether the company is the state holding enterprise, whether the company disclose its internal control report, did the company had punished by some department, whether the company change it's accounting firm within a year, whether profit and ROE.Finally, explain the conclusions of this issue, analyze the causes and proposed the limitations of this study.