风险导向审计、内部控制风险与审计定价决策  

Risk-based Audit,Internal Control Risk and Audit Pricing Decisions

作　　者：刘成立[1] 韩新新[1] 

机构地区：[1]青岛理工大学商学院,山东青岛266520

出　　处：《上海立信会计学院学报》2012年第5期50-58,共9页Journal of Shanghai Lixin University of Commerce

基　　金：教育部人文社会科学研究项目(11YJC790099);山东省高等学校人文社会科学研究项目(J11WG61)

摘　　要：在风险导向审计模式下,审计定价是如何确定的,以及审计定价的确定受到哪些因素的影响,成为审计市场研究的热点。研究发现:内部控制风险越高的公司,审计收费越高;内部控制信息内容越全面的公司,审计收费越低;监事会和独立董事对内部控制发表意见完整的上市公司,审计收费低;设立了内部审计部门的公司,审计收费较低。结论表明,内部控制风险是上市公司与会计师事务所在确定审计定价时必须考虑的一个重要的因素。In the risk-based audit model, how audit pricing is determined and what affects audit pri- cing, have been hot spots in the study of the auditing market. We find that the higher of company＇s internal control risk, the higher audit pricing ; the more comprehensive contents of internal control information, the lower audit fees; the more complete comments on internal control by the supervisors and independent direc- tors, the lower audit fees; companies with internal audit department set pay lower audit fees. Our results show that internal control risk is an important factor that must be considered by listed companies and ac- counting firms when they determine audit pricing.

关 键 词：风险导向审计 内部控制风险 审计定价 

分 类 号：R239[医药卫生—中医学]