外文翻譯--內部控制和審計程序有效性研究（節(jié)選）

1、<p>　　中文4200字，2900單詞，16500英文字符</p><p>　　出處：Al Sawalqa F, Qtish A. Internal control and audit program effectiveness: Empirical evidence from Jordan[J]. International business research, 2012, 5(9): 128-13

2、7.</p><p>　　Internal Control and Audit Program Effectiveness: Empirical Evidence from Jordan</p><p>　　Fawzi Al Sawalqa; Atala Qtish</p><p>　　Introduction</p><p>　　Audit

3、ors generally assess and evaluate the quality of internal control system of intended company to determine and plan the extent and process of audit work (Gaumnitz, Nunamaker, Surdick &Thomas, 1982). Thus, the Generall

4、y Accepted Auditing Standards (GAAS) in its second field work standard emphasises the necessity of evaluating the quality of internal control by the external auditor and obtaining a sufficient understanding of the entity

5、 and its internal control environment before the audit proc</p><p>　　These include for example; lack the qualified employees, absence of the main components of internal control systems, inability to use the

6、necessary technical tools in internal control and lack of specialised professional employees. Another study conducted in Jordan by Abdullah and Al-Araj (2011) focused mainly on two approaches of auditing, namely the trad

7、itional audit approaches and the business risk audit approach. The study investigated the main weaknesses of traditional approaches and the ch</p><p>　　This, however, indicates that audit profession in Jorda

8、n faces many challenges in adoption the current auditing perspectives. Accordingly, the current study comes to investigate the effect of main components of internal control system on the effectiveness of audit program. H

9、owever, the relationship between internal control quality and audit program effectiveness was neglected in prior research, especially in developing countries. In particular, some studies investigated the relationship bet

10、ween </p><p>　　Do the different components of internal control system contribute significantly to the effectiveness of audit program in Jordan?</p><p>　　To answer the research question quantitat

11、ive approach was incorporated in this study. Based on the responses of external Jordanian auditors, the results of study indicated that risk assessment is the only internal control system component that contributes signi

12、ficantly toward an effective audit program.</p><p>　　The reminder of the paper is organized as follows. Section two overviews the audit profession in Jordan. Section three presents the relevant literature in

13、 the subject and hypotheses to be tested. Section four describes data collection process, study variables and statistical techniques adopted. Section five discuses study findings. Section six concludes the study.</p&g

14、t;<p>　　Audit Profession in Jordan</p><p>　　The development of accounting profession in Jordan has played a considerable role in the development of audit profession. Thus, it can be argued that audit

15、profession is relatively new in Jordan. However, several legislations have worked together to organize the audit profession in Jordan. For example; Jordanian</p><p>　　Companies Law No. 22 of 1997 and its ame

16、ndments put much emphasis in its different articles on the audit profession in Jordan. For example it organized the process of electing the licensed auditors and how to determine their fees. It also obligated companies t

17、o present the comparative annual financial statements accompanied with their clarifications, all certified by licensed auditors. Jordanian Companies Law No. 22 of 1997 and its amendments also asked companies to keep thei

18、r accounts in accord</p><p>　　Internal Control and Audit Program Effectiveness</p><p>　　Internal control has different meanings. That is, it is difficult to give only one optimal definition to t

19、he internal control. This is because it can be explained and seen from different perspectives (Cristina, Mariana &Cristina, 2010). However, internal control is defined as a process, affected by the actions of board o

20、f directors and other organizational structure levels in the firm, designed to provide reasonable assurance toward achieving firm’s objectives, plans and strategies under the rel</p><p>　　In respect to Jorda

21、n, Study by Rahahleh (2011) focused on the different authorities that hinder the adoption of internal control systems in public fund in Jordan. The study also tried to outline the main problems and obstacles that may lim

22、it the effective adoption of internal control in Jordan. The study also suggested some solutions to the outlined problems. Results of study revealed that internal control face many problems in Jordan related mainly to th

23、e limitation of skillful employees, absen</p><p>　　As stated previously, there is no particular study that investigated directly the relationship between internal control quality and audit program effectiven

24、ess, especially in developing countries. This study therefore argues that the relationship between the different components of internal control and audit program effectiveness is positive. This is because strong internal

25、 control system is an important a prerequisite for an effective audit program as outlined in the above mentioned prior studi</p><p>　　HI: There is a positive relationship between control environment, as a co

26、mponent of internal control system, and audit program effectiveness.</p><p>　　H2: There is a positive relationship between risk assessment, as a component of internal control system, and audit program effect

27、iveness.</p><p>　　H3: There is a positive relationship between control activities, as a component of internal control system, and audit program effectiveness.</p><p>　　Sample and Data</p>

28、<p>　　The questionnaire of this study was directed to sample of licensed practicing auditors in Jordan. In particular, 102 questionnaires were distributed with 45 questionnaires collected including 43 usable questi

29、onnaires. This yields a response rate of 42%, which is very good. However, the study instrument was tested and edited many times before distribution. The respondents were invited to participate in the study through a cov

30、ering letter attached to the first page of the questionnaire explaining </p><p>　　To achieve the objective of the current study, nine items were adapted from previous studies (Johnstone et al., 2011; Karagio

31、rgos et al., 2011) to measure the internal control quality. However, these items represent three components of internal quality, namely; control environment, risk assessment and control activities. In respect to the depe

32、ndent variable, audit program effectiveness, four items were adapted from McDaniel (1990) to measure it. However, reliability analysis was performed to all</p><p>　　Table 6 shows the descriptive analysis and

33、 reliability test result of the study variables. In particular, the result of reliability analysis indicates that all the study factors are reliable with satisfactory Cronbach alpha values of 0.817 for control environmen

34、t factor, 0.820 for risk assessment, 0.846 for control activities and 0.858 for the dependent factor of the study (Hair et al., 2006).</p><p>　　Results and Discussion</p><p>　　To achieve the obj

35、ective of the current study and to test the related hypotheses, two tests were performed; namely Pearson is correlation analysis and multiple regression analysis. However, Pearson's correlation analysis is fundamenta

36、l to multiple regression analysis and was performed to assess the nature and direction of the relationship between the dependent variable and independent variables, as well as the nature of the relationship between all t

37、he study's variables. Table 7 shows Pearson co</p><p>　　Similarly, the results indicate a significant correlation (r = 0.406, p <0.01) between control activities and audit program effectiveness. Howev

38、er, Table 7 shows that the Correlation matrix results does not have high correlation values and therefore avoids the problem of multicollinearity (Hair et al., 2006).</p><p>　　Despite that correlation analys

39、is is very simple and subject to many limitations (Pallant, 2001), the results of it reported in Table 7 give us the basis to further investigate the relationship between the independent variables and the dependent varia

40、ble through the following multiple regression.</p><p>　　The result of multiple regression as shown in Table 8 indicates that the relationship between control environment, as one of internal control system co

41、mponents, and audit program effectiveness not significant (Beta = -0.183, t-value = -1.268, p = 0.212). Accordingly, HI which stated that there is a positive relationship between control environment, as a component of in

42、ternal control system, and audit program effectiveness, was not supported at the 0.05 significance level. The justification of th</p><p>　　On the other hand, H2 which stated that there is a positive relation

43、ship between risk assessment, as a component of internal control system, and audit program effectiveness is supported at at the 0.05 significance level (Beta = 0.848, t-value = 4.967, p = 0.000). This result indicates th

44、at the risk assessment is contributed significantly toward an effective audit program. One supportive study by Quadackcrs, Mock and Maijoor (1996) assessed the relationship between audit risk and audit program de</p&g

45、t;<p>　　Finally, the result of analysis docs not support the the existence of a positive relationship between control activities and audit program effectiveness. Thus, H3 which stated that there is a positive rela

46、tionship between control activities, as a component of internal control system, and audit program effectiveness is fully rejected (Beta = -0.100, t-value = -0.578, p = 0.567). The justification of this result is built on

47、 the argument that the internal control systems in Jordanian companies is i</p><p><b>　　譯文</b></p><p>　　內部控制和審計程序有效性研究</p><p><b>　　法瓦茲?，阿塔拉</b></p>&l

48、t;p><b>　　1引言</b></p><p>　　審計師通常會通過評價一個公司的內部控制系統(tǒng)的質量，來決定和計劃審計工作的范圍和過程(加米茲，桑迪克，托馬斯，1982)。因此，公認的審計標準(GAAS),強調內部控制評價質量的必要性，在審計過程中，外部審計可以獲得足夠的資料來了解公司的內部控制環(huán)境（莫茲，1966)。約旦沿用了GAAS審計標準，以及約旦的注冊會計師協(xié)會臨時法案(J

49、ACPA)。然而，內部控制系統(tǒng)有很多相互關聯(lián)的組件，包括控制環(huán)境、風險評估、控制活動、溝通和監(jiān)控。例如，蕾哈娜于2011年的研究發(fā)現，約旦的很多組織其內部控制面臨許多問題。</p><p>　　這些問題包括：缺乏合格的員工；缺乏內部控制系統(tǒng)的主要組件；缺乏內部審計的專業(yè)員工。阿卜杜拉和阿拉基(2011)的研究表明，審計主要有兩種方法，即傳統(tǒng)的審計方法和業(yè)務風險審計方法。這項研究調查了使用傳統(tǒng)方法的主要缺陷，以及采

50、用商業(yè)風險審計方法所面臨的挑戰(zhàn)。結果表明，約旦審計師仍然使用著傳統(tǒng)的審計方法，并且忽略了業(yè)務風險審計方法的使用。</p><p>　　不管怎樣，這都表明約旦的審計行業(yè)面臨著許多挑戰(zhàn)。因此，當前的研究主要是調查內部控制系統(tǒng)的主要組件與審計程序有效性之間的關系。然而，內部控制質量和審計程序有效性之間的關系在以往的研究中經常被忽視，特別是在發(fā)展中國家。特別是，之前的很多研究調查了內部控制審計的質量和企業(yè)績效之間的關系，

51、以及內部控制評價和審計程序有效性的關系。還有一些其他的研究，主要是調查了審計程序結構和審計績效之間的關系(例如：麥克丹尼爾，1990)。因此，目前的研究，主要任務就是闡明內部控制系統(tǒng)不同組件和審計程序有效性之間關系。這將有助于豐富該領域的研究，尤其是在發(fā)展中國家，這些國家都缺乏這些類型的研究。當前研究旨在回答以下研究問題：</p><p>　　約旦內部控制系統(tǒng)的不同組件對審計程序有效性有很大的影響嗎？</p

52、><p>　　為了回答這一研究問題，本研究需要采用定量方法?；谕獠考s旦審計師的反饋信息，研究表明，風險評估是內部控制系統(tǒng)中唯一的有效性審計程序，產生重大影響的組件。本文的組織結構如下。第二部分概述了約旦的審計行業(yè)。第三節(jié)介紹了相關研究文獻和測試的假設。第四節(jié)則是描述數據收集過程，研究變量和統(tǒng)計技術。第五節(jié)探討了研究結果。第六節(jié)是結語。</p><p><b>　　2約旦的審計行業(yè)&

53、lt;/b></p><p>　　約旦會計行業(yè)的發(fā)展對審計行業(yè)的發(fā)展起到了相當大的作用。因此，可以說在約旦審計職業(yè)是相對較新的。然而，一些立法合作正積極構建約旦的審計業(yè)。例如，約旦公司1997法律22號其修正案將在不同的文章中強調約旦的審計行業(yè)。例如，組織選舉的過程要有注冊審計師的參與并且規(guī)定好他們的費用。公司目前也有義務需要有注冊審計師來審計企業(yè)的年度財務報表，所有這些都少不了注冊審計師的參與。1997年

54、約旦22號法律及其修正案還要求公司的賬戶要符合國際會計和審計標準。更重要的是，法律確定了在監(jiān)視、修改和審核公司及其內部控制系統(tǒng)的操作細節(jié)中審計師的職責，審計技術標準等。臨時所得稅法2009年第28和臨時的銷售稅法29號2009中，都規(guī)定納稅人有義務保持所需的納稅記錄。稅法只接受那些符合國際會計準則和審計認證的授權審計信息。然而，盡管約旦的臨時法律注冊會計師協(xié)會73年73號(JACPA)是一個重要的一步，用來調節(jié)和組織約旦的審計職業(yè)，但是

55、它需要進行一些修改，以符合商業(yè)市場的新發(fā)展。因此，JACPA需要調查和審查所有的法律類文件，要使得約旦的審計行業(yè)符合約旦的法律規(guī)范，然后必須完成所有必要的修改。</p><p>　　3.內部控制和審計程序的有效性</p><p>　　對于內部控制的含義，有著不同的解釋。也就是說，很難給內部控制一個最優(yōu)的定義。這是因為，我們可以從不同的視角對其加以解釋(克里斯蒂娜，馬里亞納和克里斯蒂娜，20

56、10)。然而，內部控制可以被定義為一個過程，受董事會和其他公司組織結構水平的影響，它的目的旨在根據有關法律，法規(guī)，政策和法規(guī)為實現公司的目標、計劃和策略提供合理的保證(達蒙斯和瓦特:蘭，2008;李和魏，2008)。最近，大公司越來越多地開始關注有關內部控制制度有效性和效率的詳細管理報告，在企業(yè)的年度報告中，將此作為公司治理實踐的指標(輪格和李，2011;薩哈&阿福滿，2011)。然而，內部控制系統(tǒng)評估主要是基于目標公司內部質量

57、控制的三個主要的水平，包括適當的內部控制，內部控制不足或缺乏內部控制（卡洛塔，2009)。一個公司內部控制系統(tǒng)的有效性是公認審計過程的先決條件，因為它被認為是選擇的主要決定因素，定時和審計程序在很大程度上應該被應用或限制（持勒爾，1974)。然而，蕭(2011)認為，公司可能將許多規(guī)程結合起來鞏固和發(fā)展他們的內部控制系統(tǒng)。這些包括，劃分責任，建立內部審計部門，使用有效的電子信息工具，在定期的培訓課程和研討會</p><

58、;p>　　在約旦，瑞哈勒(2011)的研究主要集中分析約旦公共基金中阻礙內部控制系統(tǒng)的不同部門。這項研究還試圖描述其中的主要問題和障礙，并限制采用有效的內部控制。這項研究還提出了問題的解決方案。結果研究表明，在約旦，內部控制面臨著許多問題，主要包括對技術嫻熟員工的限制，主要內部控制組件的缺乏以及內部控制缺乏道德準則和績效評估措施。研究表明，約旦政府應該發(fā)揮設計部門的積極作用，監(jiān)督和控制約旦的內部控制系統(tǒng)。另一項研究(阿卜杜拉和阿瑞

59、拉，2011)強調了業(yè)務風險審計的方法。研究結果表明，約旦的許多公司仍然使用傳統(tǒng)的審計方法，它的許多局限性導致了不公平的意見。本研究概述了其顯著特征，采用業(yè)務風險審計方法的程序和先決條件。其好處是降低審計成本和時間，更加符合網際審計標準(ISAs)，更好的控制環(huán)境及評估所有相關的風險能力。因此，采用這種方法的最大優(yōu)勢在于增強了約旦公司的內部控制能力。采用業(yè)務風險審計方法的主要過程是更多的關注客戶的活動和環(huán)境，識別風險的主要因素和評估內部

60、控制。采用業(yè)務風險審計方法的一個主要先決條件是，通過獲得良好的法律知識控制和管理約旦的審計行業(yè)，為公司創(chuàng)造相關的氣氛和審計程序。這些建議</p><p>　　如前所述，在以往的文獻中，沒有關于內部控制質量和審計程序有效性之間關系的研究，尤其是在發(fā)展中國家。因此，本研究認為，內部控制的不同組分和審計程序的有效性之間呈正比例關系。這是因為，強大的內部控制系統(tǒng)是有效審計程序的一個重要的先決條件。因此，假設：</p

61、><p>　　HI:控制環(huán)境作為內部控制系統(tǒng)的一個組成部分，他與審計程序的有效性呈正比例關系。</p><p>　　H2:風險評估作為內部控制系統(tǒng)的一個組成部分，他與審計程序的有效性呈正比例關系。</p><p>　　H3:控制活動作為內部控制系統(tǒng)的一個組成部分，他與審計程序的有效性呈正比例關系。</p><p><b>　　4樣本和數

62、據</b></p><p>　　本研究調查問卷的主要對象是約旦的注冊執(zhí)業(yè)審計師。特別地，共發(fā)放調查問卷102份，最終收集可用調查問卷43份，回收率42%。然而，在分發(fā)問卷之前，我們多次進行了研究工具的測試和編輯。通過調卷第一頁上的附信，我們解釋了本次調查的目的，受訪者受邀參加這項調查。調查問卷的封閉式問題主要包含三個部分。問卷的最后一頁包括詢問受訪者的一般問題，并要求受訪者做出任何必要的評論或建議。在

63、這項研究中，我們應用了李克特量表，因為它比其他方法更簡單和清晰。表1顯示了研究調查對象的主要特征。</p><p>　　為了達到當前的研究目的，通過改編先前的研究(約翰斯通，2011;卡格羅，2011),我們制定了九條具體項目來測量內部控制的質量。然而，這些項0代表內部控制質量的三個組成部分，即控制環(huán)境、風險評估和控制活動。關于因變量，審計程序的有效性，我們用改編自麥克丹尼爾(1990)的四個項目來衡量它。然而，

64、我們對所有變量進行了效度分析。然而，表2顯示了用來測量控制環(huán)境的描述性統(tǒng)計的主要項目。表3顯示了第二個獨立變量的描述性統(tǒng)計，即風險評估，表4描述了控制活動變量。對于因變量，表5顯示了四個項目的描述性統(tǒng)計，用來測量其變量。</p><p>　　表6顯示了描述性分析和可靠性試驗研究的結果變量。尤其的，效度分析的結果表明，所有研究因素是可靠和滿意的，內部控制環(huán)境因素效度值為0.817,風險評估為0.820,控制活動為0

65、.820，相關制約因素為0.858(海瑞，2006)。</p><p><b>　　5結果與討論</b></p><p>　　為了實現當前的研究目標以及測試相關的假設，我們進行了兩次測試。即皮爾遜相關分析和多元回歸分析。皮爾森相關分析是多元回歸分析的基礎，并被用來評估因變量與自變量之間關系的性質和方向，以及所有研究的變量之間的關系。研究結果表明，控制環(huán)境和企業(yè)審計的有

66、效性之間并沒有顯著相關性(r=0.235，p>0.01)。另一方面，研究結果顯示，風險評估和審計有效性之間呈強顯著相關性(r=0.674，p<0.01)。</p><p>　　類似地，研究結果顯示控制活動和審計程序有效性之間沒有顯著相關性(r=0.406，p<0.01)。盡管相關分析是非常簡單的，而且受到很多限制。</p><p>　　第二個測試是多元回歸分析，結果表明，

67、控制環(huán)境作為內部控制系統(tǒng)的組件之一，和審計程序有效性之間的關系不顯著(p=-0.183，t值=-1.268，p=0.212)。因此，假設H1,控制環(huán)境作為內部控制系統(tǒng)的一個組成部分和審計程序有效性之間聲稱有一個積極的關系，這一假設不成立。</p><p>　　另一方而，假設H2,聲稱風險評估作為內部控制系統(tǒng)的一個組件與審計程序的有效性之間有一個顯著地關系，在0.05的顯著性水平(β=0.848,t=4.967,p

68、=0.000)。這一結果表明，風險評估確實對審計程序的有效性作出了重要貢獻，兩者之間的確呈現積極的相關性。馬基(1996)評估了審計風險和審計程序細節(jié)之間的關系。結果表明，審計的風險因素有很多，包括：客戶材料的變化、每個客戶的審計風險因素等。然而，目前的研究結果是一致的，即目前的審計程序明顯受到風險評估結果的影響。</p><p>　　最后，結合兩次測試的結果，研究結果表明，控制活動和審計程序有效性之間不存在積極