整合或單獨：內部控制與財務報表審計對內部控制資訊揭露之影響

Integrated Audit or Non-integrated Audit: The Effect of Internal Control and Financial StatementAudits on Internal Control Information Disclosure

本文以中國上市公司為研究對象，探討內部控制與財務報表「整合審計」或「單獨審計」對於企業內部控制資訊揭露之影響。透過對於執行整合審計或單獨審計之會計師事務所或會計師進行區分，實證結果發現由相同會計事務所但至少一位不同會計師執行整合審計，會使得公司較為傾向揭露內部控制缺失且揭露缺失數較多；由不同會計師事務所分別執行單獨審計的公司，在內部控制校正方面則表現較佳。因此，本文闡述了採用整合或單獨審計的查核獨立性有助於趨動公司內部控制資訊之揭露。

This study examines how integrated and non-integrated audits of internal control and financial statement influence the internal control information disclosure of listed firms in China. Firms with integrated or non-integrated audits are identified based on the CPA firms and auditors responsible for performing internal control or financial statement audits. The empirical results find that firms audited by integrated audit firms with at least one different auditor involved in the audit are more likely to disclose internal control weakness and report a higher number of deficiencies. Furthermore, this paper finds a positive relationship between non-integrated audits and the remediation of internal control deficiencies. Thus, this paper highlights the importance of auditor independence in shaping internal control information disclosure in firms with integrated or non-integrated audits.