财务报表审计中审计师应当对被审计单位内部控制进行评价并就发现的内部控制缺陷与被审计单位治理层进行沟通，从而有助于改进内部控制质量，然而不同特征审计师评价内部控制的专业胜任能力以及对就发现的内部控制缺陷与被审计单位治理层沟通的重视程度存在差异，因而财务报表审计中选择不同特征审计师会对内部控制质量产生不同影响。文章以2008-2013年A股上市公司为样本，研究发现，财务报表审计中选择国际四大比非国际四大能够显著提高内部控制质量，选择十大比非十大能够显著提高内部控制质量，而选择国内十大和国内非十大在提升内部控制质量的作用方面没有显著差异；选择行业专长事务所比非行业专长事务所能够显著提高内部控制质量。这表明，国内大规模事务所还需要提升财务报表审计中对客户内部控制的关注程度，为客户内部控制质量的改进提供建议，从而提升自身的市场竞争能力。%Auditors should evaluate the internal control during the financial report audit and communicate the internal control weakness with auditees. Because auditors with different characteristics have different professional competences to evaluate the internal control and have different levels of importance to communicate internal control weaknesses with auditees ,selecting dif⁃ferent auditors can impact the internal control quality. Taking A-share listed companies from 2008 to 2013 as samples,this pa⁃per finds that,selecting international top 4 accounting firms in financial report audit improve auditees’internal control quali⁃ty more significantly than non-international top 4,and selecting top 10 improve auditees’internal control quality more signifi⁃cantly than non-international top 10;but the impact on internal control quality is almost the same between selecting domestic top 10 and domestic non-big 10;selecting firm with audit industry specialization improve auditees’internal control quality more significantly than firms with non-industry audit specialization. This indicates that large domestic firms need pay close at⁃tention to the internal control during financial report audit and supply advices for auditees to improve internal control quality , which finally promote large domestic firms’market competition.
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