管理层和注册会计师两类评价主体在出具内部控制自我评价报告和审计报告时,对内部控制缺陷的认定构成双方博弈的焦点。内部控制缺陷认定的业内共识是博弈能力的重要体现。由于企业内部控制具有权变特征、管理层和注册会计师两类评价主体秉承的评价视角不同,以及不同企业的风险偏好和风险容忍度存在差异等,致使管理层和注册会计师这两类主体对内部控制能够提供的合理保证的程度的要求也就不同,进而使这两类主体在内部控制缺陷认定和披露过程中存在分歧。本文准实验证据显示,两类群体在“成本—效益”原则的认可、对内部控制之“内部”范围界限的划定以及对缺陷纠正行为的认可方面确实存在差异,而且两类群体内部既有共识也有分歧,但分歧具有调和的可能性。
Identification of internal control deficiencies is the focal point of the game between managers and CPAs. The consensus of opinion within group means the power in the game. Internal control has the characteristic of contingency, and the two groups have different evaluation philosophy, and risk appetite and risk tolerance are quite different among enterprises. Furthermore, the degree of required reasonable assurance which internal control can supply is not the same. Therefore, during the course of internal control material weakness identifying and disclosure, selective behavior between the two types of group shows obvious differences. Quasi-experimental evidences in this paper show that managers and CPAs have distinctive opinions on the recognition of the principle of “cost or benefit”, the delimitation of “internal”, and on the recognition of rectifying or amending behaviors to deficiencies. In both groups, consensus and differences are all exist, but the gaps have the probability to be narrowed.
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