审计机构对内控的审计意见对贷款的影响外文翻译大学论文

1、int internal con trol audit age ncy audit opinions on the impact of the loa nAbstractWe tested the internal control report on the loan officer assessment of the credibility of a compa ny. We believe that a n egative audit opinion on internal con trol would erode the credit guarantee and credit ratin

2、g on the lending institutions have a negative impact. In addition, we observed the size of the audit agency to judge whether the impact on the lending institutions. We collected 111 lending institutions and found them to judge the effectiveness of the audit report by the impact of internal control.

3、Compared with an unqualified opinion received, when a company receives negative internal control audit opinion, the expansion of credit lending institutions risk assessment and the possibility of expanding the amount will be adversely affected. We found no evidenee of this fact: Because the four maj

4、or audit of audit opinions issued by weake ning this effect. Additi onal analysis showed that; on the negative views of the internal control lending decisions weake ned bala nce sheet and in come stateme nt in importa nee. Lending in stituti ons and undermine the financial report based on the princi

5、ples of public accounting is woven out of con fide nce.Keywords: audit; in ternal con trols; reportThis paper reported the results of an experime nt, the experime nt was desig ned to test the internal control report of the bank loan officers evaluate the credibility of a company. According to Sarban

6、es-Oxley Act Section 404, auditors must confirm and report on man ageme nt how to evaluate the effective ness of in ternal control over finan cial report in g. If the internal control system or with the existence of a number of major defects, internal control management may therefore be no valid con

7、clusions, and then must produce a n egative opinion audit in stituti ons.Although it is an adm ini strative task, but the report by the auditor con firmed the n eed for internal con trol effective ness is still con troversial. Gen erally accepted audit ing sta ndards require auditors have sufficient

8、 understanding of internal control, which is an essential part of the knowledge. For example, a deep understanding of the proper planning and implementation of internal control audit required. Moreover, even in a company there are sig nifica nt internal con trol deficie ncies, the auditors audit rep

9、ort provides reas on able assurance. Even in the auditor issued an unqualified opinion on the financial statements, the report user can also deny the comments would be treated as an internal control of the bad news. William (United States Public Company Accounting Oversight Board, former Chairman of

10、) that. When an auditor issue an adverse opinion on internal control and expressed a clear opinion the financial statements, the market will react is not clear. Test of the internal control of a small number of files the disclosure of the stock price, most of the results show that the market will ha

11、ve significant deficiencies in the report to a negative reaction.The current study observed bank loan officers in the internal control reaction to the report. The reason why we research bank loan officers is that such groups should routinely analyze financial data and the reliability of these data h

12、as a natural interest. Moreover, the results of the credit decision-making may be extended to other complex user groups. We conducted an experimental study to observe whether the disclosure of internal control deficiencies will the analysis of bank loan officers to obtain a loan by assessment and th

13、e possibility of negative effects. The use of experimental methods allows us to completely control the participants can obtain information. Some factors we can control. These factors can file to challenge researchers, including non-monetary information disclosure, corporate characteristics and self-

14、selection. Most previous studies have found significant deficiencies in the disclosure of all occurred in the weaker companies, and are accompanied by the restatement, restructuring and other bad information. Because these studies attempt to control through self-selection procedures to control such

15、problems, so these controls are likely to be inadequate. Therefore, an experimental approach is extremely useful for overcoming these problems.We have carefully selected two cases, in the case of the internal auditors opinion is the only available information on different factors. Investigation of t

16、he file found in the disclosure of internal control the cost of equity. Experts believe that the disclosure of significant control deficiencies in the higher cost of equity linked. Firm-specific characteristics in the control after the disclosure of significant control deficiencies and related inter

17、est costs. We expect our research to understand the company had a total capital cost of the other part - the cost of debt capital.In our experimental study, we controlled the auditors audit opinion on internal control (no reservations and negative views), but in all cases, the auditor issued on the

18、financial statements are unqualified. This control is a significant internal control deficiencies that we can decide whether it will erode the credit guarantees.审计机构对内控的审计意见对贷款的影响摘要我们测试了内部控制报告对贷款人员评价一家公司信誉的影响。我们认为 一个否定的内部控制审计意见会削弱企业的信用保证， 并且对贷款机构的信用评 价产生负面影响。 另外，我们观察审计机构的规模大小是否对贷款机构的判断有 影响。我们收集了 111

19、 家贷款机构并发现他们的判断受内控有效性审计报告的影 响。与收到无保留意见相比， 当一家公司收到内控审计的否定意见时， 贷款机构 对扩大信用额度的风险评价以及扩大额度的可能性都会受到不利影响。 我们没有 发现任何证据表明这样一个事实： 因为四大审计机构出具的审计意见而弱化了这 种影响。另外的分析表明； 对内控的否定意见削弱了贷款决策中资产负债表和利 润表的重要性。并且削弱了贷款机构对企业财务报告是公共会计原则基础上编织 出来的信心。关键字：审计；内部控制；报告本文呈报了一项实验的结果， 该实验被设计用来检测内控报告对银行贷款人 员评价一家公司信誉的影响。根据萨班斯法案第 404 条，审计机构必

20、须证实 并报告管理层如何评价内控对财务报告的效用。 如果内控系统存在一项或跟多项 重大缺陷， 管理层可能因此得不出内控有效的结论， 而此时审计机构必须出示否 定意见。虽然说是一项管理任务， 但报告经审计机构证实的内控效用的必要性还存在 争议。公认审计准则要求审计师对内部控制有充分的理解， 这是必备知识的一部 分。比如，深刻理解内控对正确计划和实施审计时必须的。而且，甚至在一家公 司存在重大内控缺陷时， 审计师的审计报告提供了合理保证。 甚至在审计师对财 务报表出具无保留意见时， 报表使用者也可以将对内控的否定意见视为一项不利 消息。威廉（美国公众公司会计监督委员会前主席 ） 认为。当审计师对内控出具否 定意见并对财务报表表达明确意见时， 市场会作何反应还不清晰。 少数档案研究 测验了