内部控制自我评价可利用程度对审计收费的影响  

The Impact of the Availability Level of Internal Control Self-Assessment on Audit Fees

作　　者：赵保卿 靖凯旋 Zhao Baoqing;Jing Kaixun(Xiamen University TanKah Kee College,Zhangzhou 363105)

机构地区：[1]厦门大学嘉庚学院,福建漳州363105

出　　处：《中国审计评论》2022年第1期46-60,共15页China Auditing Review

摘　　要：本文选取了20162019年沪、深A股上市公司的数据作为研究的样本,通过构建多元线性回归模型,对企业内部控制自我评价可利用程度与会计师事务所审计收费之间的关系进行实证检验。研究结论显示,内部控制自我评价可利用程度与审计收费呈显著负相关关系,较高的可利用程度有助于审计收费的降低;另外,在整合审计模式下,内部控制自我评价工作的可利用程度与审计收费之间的负相关关系更为显著。基于上述结论,本文在最后针对监管部门、上市公司以及会计师事务所提出了相关意见与建议,希望可以不断提升内部控制评价与审计工作的效率及质量。This research chooses the data of Shanghai and Shenzhen A-share listed companies as the sample from 2016 to 2019,and constructs the multiple linear regression model to test the relationship between the availability level of the internal control self-assessment and the audit fees.The results show that the availability level of self-assessment of internal control has a significant negative correlation with the audit fees,and the higher availability can help reduce the audit fees.In addition,under the integrated audit mode,the negative correlation between the availableness of the internal control self-assessment and the audit fees is more significant.Based on the above conclusions,this paper puts forward relevant opinions and suggestions on the supervisory departments,listed companies and accounting firms,hoping to improve the efficiency and quality of internal control self-assessment and audit.

关 键 词：内部控制自我评价 内部控制审计 审计收费 

分 类 号：F832.51[经济管理—金融学] F275F239.4