Research On The Influence Factors Of Financial Statement Audit Opinion Based On Internal Control

From the 21 st century,the United States broke out "Enron","World Com Incident" and a series of listed companies financial fraud scandal,the occurrence of these cases greatly reduced the authenticity and reliability of the financial statements.Through analysis is not difficult to find the cause of these cases is the ultimate cause of internal control failure.In order to strengthen and standardize the internal control of enterprises,promote the sustainable development of enterprises,and safeguard the order of the socialist market economy and the public interest,in 2008 the Ministry of Finance,in conjunction with the Commission,Audit Commission,CBRC,CIRC in accordance with relevant state laws and regulations,Control of the basic norms." Then in 2010 five ministries and commissions to develop "enterprise internal control application guidelines No.1-organizational structure" and 18 application guidelines,"enterprise internal control evaluation guidelines" and "enterprise internal control audit guidance",to enterprise internal control Construction and norms to improve.In this context,this paper uses a combination of normative and empirical methods to explore the impact of the internal control elements on the audit opinion on the financial statements.At first,this paper reviews the domestic and foreign research literatures from the aspects of internal control and audit opinion of financial statements.Through the analysis,it is found that there are limited papers in the domestic and foreign literatures on the impact of the audit opinion on the financial statements from the aspects of the internal control elements,so this paper studies the influence factors of the financial statements audit opinion from the five elements of internal control.Secondly,it discusses the theory related to the thesis,and provides theoretical support for the research of the thesis.Then,we select A-share listed companies of Shenzhen Stock Exchange from 2013 to 2015 as the research samples,and use EVIEWS 7.2 and SPSS 19.0 statistical software to study the relationship between the internal control components and the audit opinion of financial statements.In the regression analysis part of the construction of the panel data to study the Lotistic regression model.According to the analysis of relevant data,We can draw the following conclusions: the disclosure of risk measures is positively related to the standard audit opinion;the establishment of the Internal Control Manual is related to the standard audit opinion;the type of internal control audit opinion is positively related to the standard audit opinion;Control deficiencies were negatively correlated with the standard audit opinion.Combined with the results of the analysis and descriptive statistical results to find the existence of listed companies.At the end of the paper,the author puts forward the corresponding suggestions according to the conclusion of the study: Risk reduction,risk transfer,risk mitigation and risk acceptance are adopted to reduce the risk from the risk assessment perspective;From the control point of view,strengthen the ‘internal control manual” standardized development;From the supervision point of view,cultivate a large number of more professional internal control audit personnel,develop reasonable internal control defect classification standards,increase the number of internal control defects disclosure.