| With the gradual maturity of China’s capital market and the exposure of a series of financial fraud incidents,both the market and regulators are aware of the importance and inevitability of internal control auditing.Since 2008,China has promulgated a number of relevant laws and regulations to regulate the internal control audit.After the United States put forward the "integrated audit",China has also begun to introduce this concept.Under the integrated audit mode,the internal control and financial audit opinions are all from the same transaction.As a result of the mutual impact of the two types of audits,the internal control and financial report audit opinions are consistent in most cases,but after statistical analysis,it is found that there will be differences in the types of audit opinions published each year.Judging from the specific audit targets and objectives of internal control audit and financial report audit,there are substantial differences between the two types of audits.Therefore,there are reasonable aspects to this difference,but in recent years,the “delisting of the market” has been exposed.In the financial fraud cases such as “Ya Tai”,it can be found that the internal control audit opinions issued by these enterprises during the fraud period are unreserved plus or even negative,but their financial opinions are audited.In response to this anomaly,it is worthwhile to think that when issuing non-standard internal control audit opinions,most of the cases indicate that there are major problems in the internal control mechanism or operation of the enterprise.At this time,the standard unqualified audit opinion issued at the same time is really not significant.Misreporting risk,whether the differences between the two types of audit opinions are reasonable,what are the reasons for the differences,and whether there are risks behind the two audit opinions with different differences.Based on the above background,the author will study the possible differences,the causes of the differences and the potential risks of the two types of audit opinions under the integrated audit mode.Firstly,it expounds the background and significance of the differences in the types of internal control audit and financial report audit opinions,sorts out the previous scholars’ research on the relationship and influence of the two audit opinions,and clarifies the article’s textual framework and the methods used;Defining the concepts of integration audit,audit opinion and audit opinion difference,and expounding the theoretical basis on which the text is based;next,through the statistics of the internal control and financial report audit opinion types in 2011-2017,it may exist Describe the difference situation;after the statistical analysis,based on the case data of 2011-2017,carry out multi-case analysis,and obtain the reasonable difference between the two audit opinions and the unreasonable cause.The reason-based analysis is due to irrationality.The reasons for the potential risks to investors,auditors,etc.when there are differences in the types of audit opinions;Finally,by introducing the typical case of “Asia Pacific Industry”,the main reason for selecting this case is “Asia Pacific Industry” in 2016.The annual financial fraud exposure,the audit firm Ruihua also received The SFC’s punishment,through the analysis of its successive annual audit opinions,found that there were differences in the audit opinions issued by the same firm in the year of its fraud.The author has doubts about this difference,so he has an internal and financial audit opinion.The differences,the reasons for the differences under the integrated audit and the economic consequences caused by the analysis,and finally from the various aspects of the current integrated audit under the internal control audit and financial audit implementation of the author’s recommendations to help investors,auditors,etc.Avoid certain risks.In the past research,most scholars’ research on integrated auditing mainly focused on its impact on audit quality and its application.However,few people pay attention to whether the two audit opinions differ in this model,and whether the difference is reasonable or not.There is a risk.The contribution of this paper is to analyze whether the relationship between the two types of audit opinions is different by using scientific methods.Although it is reasonable to theoretically analyze the differences,the reasons for the differences are not always Reasonable,even if there are not many unreasonable differences every year,the risks and economic consequences cannot be ignored.Therefore,studying this proposition is not only a new direction of research,but also for prospective users and auditors.Personnel,etc.provide certain theoretical guidance.In the process of writing,because the risk-causing factors may be diverse,it is impossible to exclude more factors when using the event research method,which leads to the analysis of potential risks and possible causes.This is the shortcoming of this paper.Hope can be continuously improved. |
