内部控制审计收费的影响因素研究  

Research on the Influencing Factors of Internal Control Audit Fees

作　　者：方红星[1] 陈娇娇[1] 于巧叶 

机构地区：[1]东北财经大学会计学院/中国内部控制研究中心,辽宁大连116025

出　　处：《审计与经济研究》2016年第4期21-29,共9页Journal of Audit & Economics

基　　金：教育部人文社会科学重点研究基地重大项目(2009JJD790005)

摘　　要：选取2011—2014年沪深两市单独披露内部控制审计收费的主板上市公司作为研究对象,立足于被审计单位特征、会计师事务所特征以及内部控制审计业务特征三个方面,在理论分析的基础上,实证检验内部控制审计收费的影响因素。研究发现:公司规模、业务复杂程度、国有产权性质、会计师事务所声誉及其所提供的内部控制服务的保证程度与内部控制审计收费显著正相关;公司的内部控制质量、连续内部控制审计年限及事务所整合审计与内部控制审计收费显著负相关。Using the data from the main band listed companies in Shanghai and Shenzhen Stock Exchanges that disclosed separately internal control audit fees and financial statements audit fees from 2011 to 2014,from the perspectives of the features of listed companies,characteristics of accounting firm as well as internal control audit engagement,this paper theoretically analyses and empirically tests the factors influencing audit fees of internal control. It finds that the size of company,the company＇s business complex level,the state-ownership,the accounting firm＇s reputation and the level of assurance of internal control service have a significant positive association with the internal control audit fees,and the quality of internal control,continuous internal control audit period and integrated audit have a significant negative association with the internal control audit fees.

关 键 词：内部控制审计 内部控制质量 审计收费 财务报表审计 审计意见 审计质量 整合审计 审计成本 审计独立性 

分 类 号：F239.43[经济管理—会计学]