I 摘要 审计是作为控制财务舞弊的有效手段，在近年来频繁披露出的审计失败事件 中没有发挥其应有的作用，打击了社会大众对审计行业的信心，反映出我国审计 质量现状存在有重大的问题。审计质量影响因素是评价审计质量的基础，相关的 研究一直备受关注，所以接下来将对审计质量的影响因素展开研究，以期找到影 响审计质量的关键性因素，帮助大众发现评价审计质量的关键点的和审计行业还 需加强建设的方面，避免误区。 首先，审计质量的定义中指出审计师的专业性和独立性是审计质量的决定性 因素，审计师的独立性保证审计报告公正的前提，专业性是审计师确保审计报告 公允的基础，两者构成审计师的综合能力，这种能力上的差异我们用个体特征进 行区分；企业内部控制影响审计风险中固有风险的大小，进而影响审计师出具的 审计报告质量。基于此将全面分析审计师个体特征、企业内部控制与审计质量的 关系。然后，统计分析 2008-2017 年间 38 起审计失败案例的原因，证明了理论 的正确性，考虑到研究的可行性本篇将主要选用经验、学历、专业背景、性别这 四种个体特征，内部控制质量参考迪博数据库披露的内部控制指数，用盈余管理 模型中的可操控性应计值（DA）作为审计质量的替代变量。最后，选用 2014-2018 年五年间 A 股上市公司的审计信息作为样本，对审计师个体特征与审计质量的 关系进行实证研究，再对符合显著性的个体特征引入企业内部控制验证其调节效 应。通过实证结果我们发现样本中审计师的执业经验能够有效正向影响审计质 量，高学历与专业对口的审计师弱显著的负向影响审计质量，性别则是一个无关 变量；对符合显著性的三个特征加入内部控制这用以调节后，结果显示内部控制 质量的提高能够削弱个体特征对审计质量的影响，即内部控制很好的企业，相对 能力不足的审计师也能胜任其审计工作，对比能力更好的审计师对审计质量的影 响无显著区别。 从检验的的结果可以发现，审计师的个体特征可以对审计质量造成直接的影 响，审计师加强相关方面的建设有助于审计质量的提高；企业内部控制可以作为 因素调节个体特征与审计质量间的关系，在我国目前的行业现状下，通过提高企 业内部控制去改善审计质量无疑也是一个好的出发点。 关键词 审计质量；个体特征；内部控制华侨大学硕士学位论文 II Abstract Auditing is an effective means to control financial fraud. It has not played its due role in the audit failures that have been frequently disclosed in recent years, which has undermined the confidence of the public in the audit industry and reflects the existence of major problems in the status of audit quality in China. The influencing factors of audit quality are the basis for evaluating audit quality, and related research has been paid much attention, so I will study the influencing factors of audit quality in order to find the key factors that affect audit quality, and help the public find the evaluation of audit quality. The key points and the audit industry also need to strengthen the construction to avoid misunderstandings. First, the definition of audit quality points out that the professionalism and independence of auditors are the decisive factors for audit quality. The independence of auditors guarantees the fairness of audit reports. Professionalism is the basis for auditors to ensure fairness of audit reports. Both constitute The comprehensive ability of the auditors. We use individual characteristics to distinguish the differences in this ability; the internal control of the enterprise affects the size of the inherent risks in the audit risks, which in turn affects the quality of the audit reports issued by the auditors. Based on this, we will comprehensively analyze the relationship between the individual characteristics of the auditor, the internal control of the enterprise and the audit quality. Then, statistically analyze the causes of 38 audit failure cases from 2008 to 2017, which proves the correctness of the theory. Considering the feasibility of the study, this article will mainly choose four individual characteristics of experience, education, professional background, and gender. Internal control The quality refers to the internal control index disclosed in the DEBO database, and the manipulable accrual value (DA) in the earnings management model is used as a substitute variable for audit quality. Finally, the audit information of the A-share listed companies in the five years from 2014 to 2018 is selected as a sample to conduct an empirical study on the relationship between the individual characteristics of the auditor and the audit quality, and then introduce the internal characteristics of the individual characteristics that meet the significance into the internal control of the enterprise to verify its regulatory effect. Through the empirical results, we find that the audit experience of the auditors in the sample can effectively positively affect the audit quality. TheAbstract III weakly and significantly negative auditors with high academic qualifications and professional counterparts affect the audit quality, and gender is an irrelevant variable; After the internal control is added to this feature for adjustment, the results show that the improvement of internal control quality can weaken the impact of individual characteristics on audit quality. That is, companies with good internal control and relatively inadequate auditors are also competent for their audit work. Auditors with better capabilities have no significant difference in audit quality. From the results of the inspection, we can find that the individual characteristics of the auditor can have a direct impact on the quality of the audit. The auditor’s strengthening of relevant aspects can help improve the quality of the audit; internal control of the enterprise can be used as a factor to adjust the individual characteristics and the quality of the audit Under the current situation of the industry in China, improving the quality of audits by improving the internal control of enterprises is undoubtedly a good starting point. Key words Audit Quality；Individual Characteristics；Internal Control华侨大学硕士学位论文 IV 目录 第 1 章 研究背景与意义..............................................................................................1 1.1 研究背景与意义..................................................................................................................1 1.1.1 研究背景....................................................................................................................1 1.1.2 研究意义....................................................................................................................2 1.1.3 研究文献统计............................................................................................................3 1.2 文献综述...............................................................................................................................4 1.2.1 审计质量影响因素....................................................................................................4 1.2.2 审计师个体特征........................................................................................................5 1.2.3 企业内部控制质量....................................................................................................7 1.2.4 文献评述....................................................................................................................7 1.3 研究内容与方法...................................................................................................................8 1.3.1 研究内容....................................................................................................................8 1.3.2 研究方法....................................................................................................................9 1.4 主要创新点...........................................................................................................................9 第 2 章 概念界定与理论基础....................................................................................11 2.1 概念界定............................................................................................................................11 2.1.1 审计质量..................................................................................................................11 2.1.2 审计师独立性...........................