内部控制与审计定价研究——基于中国上市公司的经验证据

Study on the Internal Control and Audit Pricing——Based on the evidences of Chinese listed companies

企业的内部控制质量直接影响着注册会计师的审计投入和审计风险,进而影响到其审计定价水平。本文以我国2008—2009年深沪两市1395家上市公司作为研究样本,实证考察了企业内部控制质量与注册会计师审计定价之间的关系。研究结果表明:注册会计师的审计收费与企业的内部控制质量之间存在着不显著的负相关性。通过在模型中引入相关公司治理变量,本文还发现合理的公司治理机制可以提高企业内部控制的整体质量,从而显著地降低注册会计师的审计收费水平。本文的启示意义在于:完善企业的内部控制制度有助于注册会计师开展风险导向审计,从而降低审计风险和审计成本,提高审计质量。

The level of a firm＇s internal control directly affects CPA＇s audit costs and audit risks, and then affeets the audit pricing. In this paper, the authors empirically exam on the relationship between the equality of internal control and audit fees by using 1395 companies listed on Shanghai and Shenzhen Stock Exchange from 2008 to 2009 as samples. The results show that there isn＇t a statistically significant correlation between the audit fees and the level of internal control. Through introducing the variables of corporate governance in the model, the paper also finds that the sound corporate governance mechanism can improve the quality of internal control, and then significantly reduce CPA!s audit fees. The significance of this paper lies in that the improvement of firms＇ internal control can help to practice the risk-based audit model, so as to reduce CPAs＇ audit risks and audit costs, promote the audit quality.