審計(jì)機(jī)構(gòu)對(duì)內(nèi)控的審計(jì)意見對(duì)貸款的影響-外文翻譯

PAGEPAGE4IntInternalcontrolauditagencyauditopinionsontheimpactoftheloan

Abstract

Wetestedtheinternalcontrolreportontheloanofficerassessmentofthecredibilityofacompany.Webelievethatanegativeauditopiniononinternalcontrolwoulderodethecreditguaranteeandcreditratingonthelendinginstitutionshaveanegativeimpact.Inaddition,weobservedthesizeoftheauditagencytojudgewhethertheimpactonthelendinginstitutions.Wecollected111lendinginstitutionsandfoundthemtojudgetheeffectivenessoftheauditreportbytheimpactofinternalcontrol.Comparedwithanunqualifiedopinionreceived,whenacompanyreceivesnegativeinternalcontrolauditopinion,theexpansionofcreditlendinginstitutionsriskassessmentandthepossibilityofexpandingtheamountwillbeadverselyaffected.Wefoundnoevidenceofthisfact:Becausethefourmajorauditofauditopinionsissuedbyweakeningthiseffect.Additionalanalysisshowedthat;onthenegativeviewsoftheinternalcontrollendingdecisionsweakenedbalancesheetandincomestatementinimportance.Lendinginstitutionsandunderminethefinancialreportbasedontheprinciplesofpublicaccountingiswovenoutofconfidence.Keywords:audit;internalcontrols;report

Thispaperreportedtheresultsofanexperiment,theexperimentwasdesignedtotesttheinternalcontrolreportofthebankloanofficersevaluatethecredibilityofacompany.Accordingto"Sarbanes-OxleyAct"Section404,auditorsmustconfirmandreportonmanagementhowtoevaluatetheeffectivenessofinternalcontroloverfinancialreporting.Iftheinternalcontrolsystemorwiththeexistenceofanumberofmajordefects,internalcontrolmanagementmaythereforebenovalidconclusions,andthenmustproduceanegativeopinionauditinstitutions.Althoughitisanadministrativetask,butthereportbytheauditorconfirmedtheneedforinternalcontroleffectivenessisstillcontroversial.Generallyacceptedauditingstandardsrequireauditorshavesufficientunderstandingofinternalcontrol,whichisanessentialpartoftheknowledge.Forexample,adeepunderstandingoftheproperplanningandimplementationofinternalcontrolauditrequired.Moreover,eveninacompanytherearesignificantinternalcontroldeficiencies,theauditor'sauditreportprovidesreasonableassurance.Evenintheauditorissuedanunqualifiedopiniononthefinancialstatements,thereportusercanalsodenythecommentswouldbetreatedasaninternalcontrolofthebadnews.William(UnitedStatesPublicCompanyAccountingOversightBoard,formerChairmanof)that.Whenanauditorissueanadverseopiniononinternalcontrolandexpressedaclearopinionthefinancialstatements,themarketwillreactisnotclear.Testoftheinternalcontrolofasmallnumberoffilesthedisclosureofthestockprice,mostoftheresultsshowthatthemarketwillhavesignificantdeficienciesinthereporttoanegativereaction.Thecurrentstudyobservedbankloanofficersintheinternalcontrolreactiontothereport.Thereasonwhyweresearchbankloanofficersisthatsuchgroupsshouldroutinelyanalyzefinancialdataandthereliabilityofthesedatahasanaturalinterest.Moreover,theresultsofthecreditdecision-makingmaybeextendedtoothercomplexusergroups.

Weconductedanexperimentalstudytoobservewhetherthedisclosureofinternalcontroldeficiencieswilltheanalysisofbankloanofficerstoobtainaloanbyassessmentandthepossibilityofnegativeeffects.Theuseofexperimentalmethodsallowsustocompletelycontroltheparticipantscanobtaininformation.Somefactorswecancontrol.Thesefactorscanfiletochallengeresearchers,includingnon-monetaryinformationdisclosure,corporatecharacteristicsandself-selection.Mostpreviousstudieshavefoundsignificantdeficienciesinthedisclosureofalloccurredintheweakercompanies,andareaccompaniedbytherestatement,restructuringandotherbadinformation.Becausethesestudiesattempttocontrolthroughself-selectionprocedurestocontrolsuchproblems,sothesecontrolsarelikelytobeinadequate.Therefore,anexperimentalapproachisextremelyusefulforovercomingtheseproblems.Wehavecarefullyselectedtwocases,inthecaseoftheinternalauditor'sopinionistheonlyavailableinformationondifferentfactors.Investigationofthefilefoundinthedisclosureofinternalcontrolthecostofequity.Expertsbelievethatthedisclosureofsignificantcontroldeficienciesinthehighercostofequitylinked.Firm-specificcharacteristicsinthecontrolafterthedisclosureofsignificantcontroldeficienciesandrelatedinterestcosts.Weexpectourresearchtounderstandthecompanyhadatotalcapitalcostoftheotherpart-thecostofdebtcapital.

Inourexperimentalstudy,wecontrolledtheauditor'sauditopiniononinternalcontrol(noreservationsandnegativeviews),butinallcases,theauditorissuedonthefinancialstatementsareunqualified.Thiscontrolisasignificantinternalcontroldeficienciesthatwecandecidewhetheritwillerodethecreditguarantees.

審計(jì)機(jī)構(gòu)對(duì)內(nèi)控的審計(jì)意見對(duì)貸款的影響摘要我們測試了內(nèi)部控制報(bào)告對(duì)貸款人員評(píng)價(jià)一家公司信譽(yù)的影響。我們認(rèn)為一個(gè)否定的內(nèi)部控制審計(jì)意見會(huì)削弱企業(yè)的信用保證，并且對(duì)貸款機(jī)構(gòu)的信用評(píng)價(jià)產(chǎn)生負(fù)面影響。另外，我們觀察審計(jì)機(jī)構(gòu)的規(guī)模大小是否對(duì)貸款機(jī)構(gòu)的判斷有影響。我們收集了111家貸款機(jī)構(gòu)并發(fā)現(xiàn)他們的判斷受內(nèi)控有效性審計(jì)報(bào)告的影響。與收到無保留意見相比，當(dāng)一家公司收到內(nèi)控審計(jì)的否定意見時(shí)，貸款機(jī)構(gòu)對(duì)擴(kuò)大信用額度的風(fēng)險(xiǎn)評(píng)價(jià)以及擴(kuò)大額度的可能性都會(huì)受到不利影響。我們沒有發(fā)現(xiàn)任何證據(jù)表明這樣一個(gè)事實(shí)：因?yàn)樗拇髮徲?jì)機(jī)構(gòu)出具的審計(jì)意見而弱化了這種影響。另外的分析表明；對(duì)內(nèi)控的否定意見削弱了貸款決策中資產(chǎn)負(fù)債表和利潤表的重要性。并且削弱了貸款機(jī)構(gòu)對(duì)企業(yè)財(cái)務(wù)報(bào)告是公共會(huì)計(jì)原則基礎(chǔ)上編織出來的信心。關(guān)鍵字：審計(jì)；內(nèi)部控制；報(bào)告本文呈報(bào)了一項(xiàng)實(shí)驗(yàn)的結(jié)果，該實(shí)驗(yàn)被設(shè)計(jì)用來檢測內(nèi)控報(bào)告對(duì)銀行貸款人員評(píng)價(jià)一家公司信譽(yù)的影響。根據(jù)《薩班斯法案》第404條，審計(jì)機(jī)構(gòu)必須證實(shí)并報(bào)告管理層如何評(píng)價(jià)內(nèi)控對(duì)財(cái)務(wù)報(bào)告的效用。如果內(nèi)控系統(tǒng)存在一項(xiàng)或跟多項(xiàng)重大缺陷，管理層可能因此得不出內(nèi)控有效的結(jié)論，而此時(shí)審計(jì)機(jī)構(gòu)必須出示否定意見。雖然說是一項(xiàng)管理任務(wù)，但報(bào)告經(jīng)審計(jì)機(jī)構(gòu)證實(shí)的內(nèi)控效用的必要性還存在爭議。公認(rèn)審計(jì)準(zhǔn)則要求審計(jì)師對(duì)內(nèi)部控制有充分的理解，這是必備知識(shí)的一部分。比如，深刻理解內(nèi)控對(duì)正確計(jì)劃和實(shí)施審計(jì)時(shí)必須的。而且，甚至在一家公司存在重大內(nèi)控缺陷時(shí)，審計(jì)師的審計(jì)報(bào)告提供了合理保證。甚至在審計(jì)師對(duì)財(cái)務(wù)報(bào)表出具無保留意見時(shí)，報(bào)表使用者也可以將對(duì)內(nèi)控的否定意見視為一項(xiàng)不利消息。威廉(美國公眾公司會(huì)計(jì)監(jiān)督委員會(huì)前主席)認(rèn)為。當(dāng)審計(jì)師對(duì)內(nèi)控出具否定意見并對(duì)財(cái)務(wù)報(bào)表表達(dá)明