Author(s)

Li Liu

Corresponding Author

Li Liu

Abstract

In 2010, China began to force listed companies to implement internal control audits. At present, the implementation of internal control audits is of concern but lacks in-depth research. By analyzing the relationship between the internal control audit level and the audit quality of financial statements under integrated audit, it is concluded that integrated audit can improve audit quality and reduce financial restatement under the existing environment in China, and the higher the level of internal control services, the financial statements The better the audit quality, the less likely it is that financial restatements will occur.

Keywords

Internal Control System, Integrated Audit, Financial Skill