内部控制与审计意见——基于董事会特征调节作用的研究

摘要

Taking China's GEM listed companies as samples in 2015, the impact of both the internal control quality and the characteristics of the board of directors on the audit opinions were examined.The role of board characteristics in regulating the relationship between internal control and audit opinions is also analyzed.The empirical results show that the internal control quality is significantly negatively correlated with the standard audit opinion;the proportion of independent directors and the size of the board of directors both have a significant"inverted U"relationship with the standard audit opinion;the characteristics of the board of directors play an obvious role in regulating the relationship between internal control and audit opinions.It is recommended that SMEs in China further strengthen internal control and build a reasonable board structure.%本文以2015年我国创业板上市公司为研究样本,检验企业内部控制质量、董事会特征对审计意见的影响,以及董事会特征对内部控制与审计意见之间关系的调节作用.实证结果表明,内部控制质量与标准审计意见显著负相关;独立董事比例和董事会规模都与标准审计意见呈显著的"倒U型"关系,并且董事会特征对于内部控制与审计意见之间的关系具有明显的调节作用.从而建议我国中小企业进一步加强内部控制并构建合理的董事会结构.