A Study on the Impact of Internal Control of Listed Companies on Audit Report of Financial Report

被引：0
|
作者：
Li, Yongchen [1 ]
Ning, Huina [1 ]
机构：
[1] North China Elect Power Univ, Baoding 071003, Peoples R China
来源：
2017 6TH ICASS INTERNATIONAL CONFERENCE ON MANAGEMENT, LEADERSHIP AND SOCIAL SCIENCE (ICASS-MLS 2017) | 2017年 / 101卷
关键词：
Internal control; Internal control audit opinion; Financial report audit opinion; Financial report quality;
D O I：
10.5729/aer.2017.101.10
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
In this context, this paper chooses the relevant data of internal control auditing and fmancial report auditing of listed companies from 2012 to 2016, and analyzes and studies the relationship between audit opinion and financial report audit opinion of listed companies. The relevance of the fmancial report to improve the quality of listed companies to provide reference.
引用
收藏
页码：10 / 14
页数：5
相关论文
共 50 条
  • [1] The Impact of Audit Quality on the Efficiency of Internal Control of Listed Companies
    Han Xi
    [J]. PROCEEDINGS OF THE FOURTH INTERNATIONAL SYMPOSIUM - MANAGEMENT, INNOVATION & DEVELOPMENT, BK ONE & TWO, 2017, : 999 - 1004
  • [2] Internal control audit fees: Empirical test for Chinese financial listed companies
    Wang Xingfen
    Li Jun
    [J]. PROCEEDINGS OF THE 7TH (2015) INTERNATIONAL CONFERENCE ON FINANCIAL RISK AND CORPORATE FINANCE MANAGEMENT, 2015, : 202 - 206
  • [3] Research on the Financial Internal Control of Listed Companies
    Fan Xin
    [J]. PROCEEDINGS OF THE 2ND (2010) INTERNATIONAL CONFERENCE ON FINANCIAL RISK AND CORPORATE FINANCE MANAGEMENT, 2010, : 276 - 280
  • [4] The impact of internal corporate governance mechanisms on audit report lag: evidence from Tunisian listed companies
    Lajmi, Azhaar
    Yab, Mdallelah
    [J]. EUROMED JOURNAL OF BUSINESS, 2022, 17 (04) : 619 - 633
  • [5] Audit Report Lag of Malaysian Listed Companies
    Siddik, Wan Nuraniah Wan Mustapha
    Abidin, Shamharir
    [J]. PROCEEDINGS OF THE INTERNATIONAL MANAGEMENT ACCOUNTING CONFERENCE V, 2009, : 737 - 749
  • [6] On Financial Report Problems and Improvement Measures of Listed Companies
    Chen, Yiji
    [J]. PROCEEDINGS OF THE 2015 INTERNATIONAL CONFERENCE ON MECHANICAL SCIENCE AND ENGINEERING, 2016, 66
  • [7] Internal audit function quality and financial reporting: results of a survey on German listed companies
    Gros M.
    Koch S.
    Wallek C.
    [J]. Journal of Management & Governance, 2017, 21 (2) : 291 - 329
  • [8] The Effect of Type of Internal Control Report on Users' Confidence in the Accompanying Financial Statement Audit Report*
    Asare, Stephen Kwaku
    Wright, Arnold
    [J]. CONTEMPORARY ACCOUNTING RESEARCH, 2012, 29 (01) : 152 - +
  • [9] Study of Factors for Internal Control Effectiveness of Listed Companies
    Tian, Jinyu
    He, Sijia
    [J]. Proceedings of the 2016 International Conference on Education, E-learning and Management Technology, 2016, 44 : 82 - 85
  • [10] Analysing the impact of listed companies' internal control on corporate performance
    Bai Ruifeng
    Feng Xiaoxue
    [J]. PROCEEDINGS OF THE 6TH (2014) INTERNATIONAL CONFERENCE ON FINANCIAL RISK AND CORPORATE FINANCE MANAGEMENT, VOLS. I AND II, 2014, : 101 - 107
12345