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1、AbstractInrecentyears,aseriesofcompaniessuchasEdmondbranch,theGreatNorthernWildernessappallingfinancialfraudcasesinChina,thepublicconcernwhethertheaudittotheregulatoryeffectonfinancialinformation,auditofinternalcontrolinthiscontextbecomesparticularlyimport
2、ant.Italsoincreasedthepaceofregulatoryagenciestoestablishandperfecttheinternalcontrolauditingregulations.China's2010"internalcontrolauditguidelines"issued;andputsforwardtheconceptof"integratedaudit"forthefirsttime,itisanaccountingfirmtoperformanauditofinte
3、rnalcontroloverfinancialstatementsauditandfinancialreporting,makingChinathepeoplefromallwalksoflifetotheauditofinternalcontrolauditandfinancialstatementsofthelistingCorporationatthesametime,payattentionto.WithChina'sbasicnationalconditions,Chinaprovidesthe
4、twoauditcanintegrate,canalsocausecertainimplementation,selectiveimplementationofintegratedauditinchina.Thetwokindofauditoperations,sinceitcanreducetheauditcost,butalsocanimprovethequalityofaudit,whynotalloftheenterpriseshaveimplementedtheintegrationofaudit
5、?Thisisaproblemworthyofstudy.Soourfirstimplementationofintegratedauditbywhatfactors?Howtosuccessfullyimplementintegratedaudit?Regulatorshowtoregulatethepracticeoftheintegrationofaudit?TheintegrationofauditinChina'slistingCorporation'sfirstimplementationoft
6、hecharacteristicsofwhat?Whatisthereasonfortheimplementationoftheauditofinternalcontrol,andnotalltheimplementationoftheintegrationofaudit?Theimplementationoftheintegrationofauditreasonsyettobeinvestigated.Basedonthereviewandanalysisofdomesticandforeignliter
7、ature,theliteraturereviewfocusedontheintegrationofauditfeesandauditintegratedauditonauditquality,academiccirclesaboutthemainreasonofconformityauditisfarfromsophisticated,thereforethisarticleattemptstouseempiricalresearchmethodtoresearchthefirstimplementati
8、onoftheintegrationofauditofenterpriseswillbewhatkindoffeatures?Theintegrationofauditimplementationbywhatfactors?Inthispaper,thefirstimplementationof2012-2013941companiesintegratedauditasasample,selectionmayaf
