外文翻譯--內(nèi)部控制和審計(jì)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(nèi)部控制和審計(jì)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(jì)師通常會(huì)通過(guò)評(píng)價(jià)一個(gè)公司的內(nèi)部控制系統(tǒng)的質(zhì)量，來(lái)決定和計(jì)劃審計(jì)工作的范圍和過(guò)程(加米茲，桑迪克，托馬斯，1982)。因此，公認(rèn)的審計(jì)標(biāo)準(zhǔn)(GAAS),強(qiáng)調(diào)內(nèi)部控制評(píng)價(jià)質(zhì)量的必要性，在審計(jì)過(guò)程中，外部審計(jì)可以獲得足夠的資料來(lái)了解公司的內(nèi)部控制環(huán)境（莫茲，1966)。約旦沿用了GAAS審計(jì)標(biāo)準(zhǔn)，以及約旦的注冊(cè)會(huì)計(jì)師協(xié)會(huì)臨時(shí)法案(J

49、ACPA)。然而，內(nèi)部控制系統(tǒng)有很多相互關(guān)聯(lián)的組件，包括控制環(huán)境、風(fēng)險(xiǎn)評(píng)估、控制活動(dòng)、溝通和監(jiān)控。例如，蕾哈娜于2011年的研究發(fā)現(xiàn)，約旦的很多組織其內(nèi)部控制面臨許多問(wèn)題。</p><p>　　這些問(wèn)題包括：缺乏合格的員工；缺乏內(nèi)部控制系統(tǒng)的主要組件；缺乏內(nèi)部審計(jì)的專(zhuān)業(yè)員工。阿卜杜拉和阿拉基(2011)的研究表明，審計(jì)主要有兩種方法，即傳統(tǒng)的審計(jì)方法和業(yè)務(wù)風(fēng)險(xiǎn)審計(jì)方法。這項(xiàng)研究調(diào)查了使用傳統(tǒng)方法的主要缺陷，以及采

50、用商業(yè)風(fēng)險(xiǎn)審計(jì)方法所面臨的挑戰(zhàn)。結(jié)果表明，約旦審計(jì)師仍然使用著傳統(tǒng)的審計(jì)方法，并且忽略了業(yè)務(wù)風(fēng)險(xiǎn)審計(jì)方法的使用。</p><p>　　不管怎樣，這都表明約旦的審計(jì)行業(yè)面臨著許多挑戰(zhàn)。因此，當(dāng)前的研究主要是調(diào)查內(nèi)部控制系統(tǒng)的主要組件與審計(jì)程序有效性之間的關(guān)系。然而，內(nèi)部控制質(zhì)量和審計(jì)程序有效性之間的關(guān)系在以往的研究中經(jīng)常被忽視，特別是在發(fā)展中國(guó)家。特別是，之前的很多研究調(diào)查了內(nèi)部控制審計(jì)的質(zhì)量和企業(yè)績(jī)效之間的關(guān)系，

51、以及內(nèi)部控制評(píng)價(jià)和審計(jì)程序有效性的關(guān)系。還有一些其他的研究，主要是調(diào)查了審計(jì)程序結(jié)構(gòu)和審計(jì)績(jī)效之間的關(guān)系(例如：麥克丹尼爾，1990)。因此，目前的研究，主要任務(wù)就是闡明內(nèi)部控制系統(tǒng)不同組件和審計(jì)程序有效性之間關(guān)系。這將有助于豐富該領(lǐng)域的研究，尤其是在發(fā)展中國(guó)家，這些國(guó)家都缺乏這些類(lèi)型的研究。當(dāng)前研究旨在回答以下研究問(wèn)題：</p><p>　　約旦內(nèi)部控制系統(tǒng)的不同組件對(duì)審計(jì)程序有效性有很大的影響嗎？</p

52、><p>　　為了回答這一研究問(wèn)題，本研究需要采用定量方法?；谕獠考s旦審計(jì)師的反饋信息，研究表明，風(fēng)險(xiǎn)評(píng)估是內(nèi)部控制系統(tǒng)中唯一的有效性審計(jì)程序，產(chǎn)生重大影響的組件。本文的組織結(jié)構(gòu)如下。第二部分概述了約旦的審計(jì)行業(yè)。第三節(jié)介紹了相關(guān)研究文獻(xiàn)和測(cè)試的假設(shè)。第四節(jié)則是描述數(shù)據(jù)收集過(guò)程，研究變量和統(tǒng)計(jì)技術(shù)。第五節(jié)探討了研究結(jié)果。第六節(jié)是結(jié)語(yǔ)。</p><p><b>　　2約旦的審計(jì)行業(yè)&

53、lt;/b></p><p>　　約旦會(huì)計(jì)行業(yè)的發(fā)展對(duì)審計(jì)行業(yè)的發(fā)展起到了相當(dāng)大的作用。因此，可以說(shuō)在約旦審計(jì)職業(yè)是相對(duì)較新的。然而，一些立法合作正積極構(gòu)建約旦的審計(jì)業(yè)。例如，約旦公司1997法律22號(hào)其修正案將在不同的文章中強(qiáng)調(diào)約旦的審計(jì)行業(yè)。例如，組織選舉的過(guò)程要有注冊(cè)審計(jì)師的參與并且規(guī)定好他們的費(fèi)用。公司目前也有義務(wù)需要有注冊(cè)審計(jì)師來(lái)審計(jì)企業(yè)的年度財(cái)務(wù)報(bào)表，所有這些都少不了注冊(cè)審計(jì)師的參與。1997年

54、約旦22號(hào)法律及其修正案還要求公司的賬戶(hù)要符合國(guó)際會(huì)計(jì)和審計(jì)標(biāo)準(zhǔn)。更重要的是，法律確定了在監(jiān)視、修改和審核公司及其內(nèi)部控制系統(tǒng)的操作細(xì)節(jié)中審計(jì)師的職責(zé)，審計(jì)技術(shù)標(biāo)準(zhǔn)等。臨時(shí)所得稅法2009年第28和臨時(shí)的銷(xiāo)售稅法29號(hào)2009中，都規(guī)定納稅人有義務(wù)保持所需的納稅記錄。稅法只接受那些符合國(guó)際會(huì)計(jì)準(zhǔn)則和審計(jì)認(rèn)證的授權(quán)審計(jì)信息。然而，盡管約旦的臨時(shí)法律注冊(cè)會(huì)計(jì)師協(xié)會(huì)73年73號(hào)(JACPA)是一個(gè)重要的一步，用來(lái)調(diào)節(jié)和組織約旦的審計(jì)職業(yè)，但是

55、它需要進(jìn)行一些修改，以符合商業(yè)市場(chǎng)的新發(fā)展。因此，JACPA需要調(diào)查和審查所有的法律類(lèi)文件，要使得約旦的審計(jì)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(nèi)部控制和審計(jì)程序的有效性</p><p>　　對(duì)于內(nèi)部控制的含義，有著不同的解釋。也就是說(shuō)，很難給內(nèi)部控制一個(gè)最優(yōu)的定義。這是因?yàn)?，我們可以從不同的視角?duì)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(nèi)部控制可以被定義為一個(gè)過(guò)程，受董事會(huì)和其他公司組織結(jié)構(gòu)水平的影響，它的目的旨在根據(jù)有關(guān)法律，法規(guī)，政策和法規(guī)為實(shí)現(xiàn)公司的目標(biāo)、計(jì)劃和策略提供合理的保證(達(dá)蒙斯和瓦特:蘭，2008;李和魏，2008)。最近，大公司越來(lái)越多地開(kāi)始關(guān)注有關(guān)內(nèi)部控制制度有效性和效率的詳細(xì)管理報(bào)告，在企業(yè)的年度報(bào)告中，將此作為公司治理實(shí)踐的指標(biāo)(輪格和李，2011;薩哈&阿福滿(mǎn)，2011)。然而，內(nèi)部控制系統(tǒng)評(píng)估主要是基于目標(biāo)公司內(nèi)部質(zhì)量

57、控制的三個(gè)主要的水平，包括適當(dāng)?shù)膬?nèi)部控制，內(nèi)部控制不足或缺乏內(nèi)部控制（卡洛塔，2009)。一個(gè)公司內(nèi)部控制系統(tǒng)的有效性是公認(rèn)審計(jì)過(guò)程的先決條件，因?yàn)樗徽J(rèn)為是選擇的主要決定因素，定時(shí)和審計(jì)程序在很大程度上應(yīng)該被應(yīng)用或限制（持勒爾，1974)。然而，蕭(2011)認(rèn)為，公司可能將許多規(guī)程結(jié)合起來(lái)鞏固和發(fā)展他們的內(nèi)部控制系統(tǒng)。這些包括，劃分責(zé)任，建立內(nèi)部審計(jì)部門(mén)，使用有效的電子信息工具，在定期的培訓(xùn)課程和研討會(huì)</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(nèi)部控制系統(tǒng)的不同部門(mén)。這項(xiàng)研究還試圖描述其中的主要問(wèn)題和障礙，并限制采用有效的內(nèi)部控制。這項(xiàng)研究還提出了問(wèn)題的解決方案。結(jié)果研究表明，在約旦，內(nèi)部控制面臨著許多問(wèn)題，主要包括對(duì)技術(shù)嫻熟員工的限制，主要內(nèi)部控制組件的缺乏以及內(nèi)部控制缺乏道德準(zhǔn)則和績(jī)效評(píng)估措施。研究表明，約旦政府應(yīng)該發(fā)揮設(shè)計(jì)部門(mén)的積極作用，監(jiān)督和控制約旦的內(nèi)部控制系統(tǒng)。另一項(xiàng)研究(阿卜杜拉和阿瑞

59、拉，2011)強(qiáng)調(diào)了業(yè)務(wù)風(fēng)險(xiǎn)審計(jì)的方法。研究結(jié)果表明，約旦的許多公司仍然使用傳統(tǒng)的審計(jì)方法，它的許多局限性導(dǎo)致了不公平的意見(jiàn)。本研究概述了其顯著特征，采用業(yè)務(wù)風(fēng)險(xiǎn)審計(jì)方法的程序和先決條件。其好處是降低審計(jì)成本和時(shí)間，更加符合網(wǎng)際審計(jì)標(biāo)準(zhǔn)(ISAs)，更好的控制環(huán)境及評(píng)估所有相關(guān)的風(fēng)險(xiǎn)能力。因此，采用這種方法的最大優(yōu)勢(shì)在于增強(qiáng)了約旦公司的內(nèi)部控制能力。采用業(yè)務(wù)風(fēng)險(xiǎn)審計(jì)方法的主要過(guò)程是更多的關(guān)注客戶(hù)的活動(dòng)和環(huán)境，識(shí)別風(fēng)險(xiǎn)的主要因素和評(píng)估內(nèi)部

60、控制。采用業(yè)務(wù)風(fēng)險(xiǎn)審計(jì)方法的一個(gè)主要先決條件是，通過(guò)獲得良好的法律知識(shí)控制和管理約旦的審計(jì)行業(yè)，為公司創(chuàng)造相關(guān)的氣氛和審計(jì)程序。這些建議</p><p>　　如前所述，在以往的文獻(xiàn)中，沒(méi)有關(guān)于內(nèi)部控制質(zhì)量和審計(jì)程序有效性之間關(guān)系的研究，尤其是在發(fā)展中國(guó)家。因此，本研究認(rèn)為，內(nèi)部控制的不同組分和審計(jì)程序的有效性之間呈正比例關(guān)系。這是因?yàn)椋瑥?qiáng)大的內(nèi)部控制系統(tǒng)是有效審計(jì)程序的一個(gè)重要的先決條件。因此，假設(shè)：</p

61、><p>　　HI:控制環(huán)境作為內(nèi)部控制系統(tǒng)的一個(gè)組成部分，他與審計(jì)程序的有效性呈正比例關(guān)系。</p><p>　　H2:風(fēng)險(xiǎn)評(píng)估作為內(nèi)部控制系統(tǒng)的一個(gè)組成部分，他與審計(jì)程序的有效性呈正比例關(guān)系。</p><p>　　H3:控制活動(dòng)作為內(nèi)部控制系統(tǒng)的一個(gè)組成部分，他與審計(jì)程序的有效性呈正比例關(guān)系。</p><p><b>　　4樣本和數(shù)

62、據(jù)</b></p><p>　　本研究調(diào)查問(wèn)卷的主要對(duì)象是約旦的注冊(cè)執(zhí)業(yè)審計(jì)師。特別地，共發(fā)放調(diào)查問(wèn)卷102份，最終收集可用調(diào)查問(wèn)卷43份，回收率42%。然而，在分發(fā)問(wèn)卷之前，我們多次進(jìn)行了研究工具的測(cè)試和編輯。通過(guò)調(diào)卷第一頁(yè)上的附信，我們解釋了本次調(diào)查的目的，受訪(fǎng)者受邀參加這項(xiàng)調(diào)查。調(diào)查問(wèn)卷的封閉式問(wèn)題主要包含三個(gè)部分。問(wèn)卷的最后一頁(yè)包括詢(xún)問(wèn)受訪(fǎng)者的一般問(wèn)題，并要求受訪(fǎng)者做出任何必要的評(píng)論或建議。在

63、這項(xiàng)研究中，我們應(yīng)用了李克特量表，因?yàn)樗绕渌椒ǜ?jiǎn)單和清晰。表1顯示了研究調(diào)查對(duì)象的主要特征。</p><p>　　為了達(dá)到當(dāng)前的研究目的，通過(guò)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(xiàng)目來(lái)測(cè)量?jī)?nèi)部控制的質(zhì)量。然而，這些項(xiàng)0代表內(nèi)部控制質(zhì)量的三個(gè)組成部分，即控制環(huán)境、風(fēng)險(xiǎn)評(píng)估和控制活動(dòng)。關(guān)于因變量，審計(jì)程序的有效性，我們用改編自麥克丹尼爾(1990)的四個(gè)項(xiàng)目來(lái)衡量它。然而，

64、我們對(duì)所有變量進(jìn)行了效度分析。然而，表2顯示了用來(lái)測(cè)量控制環(huán)境的描述性統(tǒng)計(jì)的主要項(xiàng)目。表3顯示了第二個(gè)獨(dú)立變量的描述性統(tǒng)計(jì)，即風(fēng)險(xiǎn)評(píng)估，表4描述了控制活動(dòng)變量。對(duì)于因變量，表5顯示了四個(gè)項(xiàng)目的描述性統(tǒng)計(jì)，用來(lái)測(cè)量其變量。</p><p>　　表6顯示了描述性分析和可靠性試驗(yàn)研究的結(jié)果變量。尤其的，效度分析的結(jié)果表明，所有研究因素是可靠和滿(mǎn)意的，內(nèi)部控制環(huán)境因素效度值為0.817,風(fēng)險(xiǎn)評(píng)估為0.820,控制活動(dòng)為0

65、.820，相關(guān)制約因素為0.858(海瑞，2006)。</p><p><b>　　5結(jié)果與討論</b></p><p>　　為了實(shí)現(xiàn)當(dāng)前的研究目標(biāo)以及測(cè)試相關(guān)的假設(shè)，我們進(jìn)行了兩次測(cè)試。即皮爾遜相關(guān)分析和多元回歸分析。皮爾森相關(guān)分析是多元回歸分析的基礎(chǔ)，并被用來(lái)評(píng)估因變量與自變量之間關(guān)系的性質(zhì)和方向，以及所有研究的變量之間的關(guān)系。研究結(jié)果表明，控制環(huán)境和企業(yè)審計(jì)的有

66、效性之間并沒(méi)有顯著相關(guān)性(r=0.235，p>0.01)。另一方面，研究結(jié)果顯示，風(fēng)險(xiǎn)評(píng)估和審計(jì)有效性之間呈強(qiáng)顯著相關(guān)性(r=0.674，p<0.01)。</p><p>　　類(lèi)似地，研究結(jié)果顯示控制活動(dòng)和審計(jì)程序有效性之間沒(méi)有顯著相關(guān)性(r=0.406，p<0.01)。盡管相關(guān)分析是非常簡(jiǎn)單的，而且受到很多限制。</p><p>　　第二個(gè)測(cè)試是多元回歸分析，結(jié)果表明，

67、控制環(huán)境作為內(nèi)部控制系統(tǒng)的組件之一，和審計(jì)程序有效性之間的關(guān)系不顯著(p=-0.183，t值=-1.268，p=0.212)。因此，假設(shè)H1,控制環(huán)境作為內(nèi)部控制系統(tǒng)的一個(gè)組成部分和審計(jì)程序有效性之間聲稱(chēng)有一個(gè)積極的關(guān)系，這一假設(shè)不成立。</p><p>　　另一方而，假設(shè)H2,聲稱(chēng)風(fēng)險(xiǎn)評(píng)估作為內(nèi)部控制系統(tǒng)的一個(gè)組件與審計(jì)程序的有效性之間有一個(gè)顯著地關(guān)系，在0.05的顯著性水平(β=0.848,t=4.967,p

68、=0.000)。這一結(jié)果表明，風(fēng)險(xiǎn)評(píng)估確實(shí)對(duì)審計(jì)程序的有效性作出了重要貢獻(xiàn)，兩者之間的確呈現(xiàn)積極的相關(guān)性。馬基(1996)評(píng)估了審計(jì)風(fēng)險(xiǎn)和審計(jì)程序細(xì)節(jié)之間的關(guān)系。結(jié)果表明，審計(jì)的風(fēng)險(xiǎn)因素有很多，包括：客戶(hù)材料的變化、每個(gè)客戶(hù)的審計(jì)風(fēng)險(xiǎn)因素等。然而，目前的研究結(jié)果是一致的，即目前的審計(jì)程序明顯受到風(fēng)險(xiǎn)評(píng)估結(jié)果的影響。</p><p>　　最后，結(jié)合兩次測(cè)試的結(jié)果，研究結(jié)果表明，控制活動(dòng)和審計(jì)程序有效性之間不存在積極