内部控制缺陷与审计费用关系的实证研究——来自2014-2016年A股上市公司的经验数据

The Empirical Study of Internal Control Defects and the Relationship between Audit Fees:Based on A-share Listed Companies Empirical Data from 2014-2016

运用OLS方法,以2014-2016年深沪两市A股上市公司的经验数据为样本,对内部控制缺陷与审计费用关系进行实证研究。研究表明:内部控制缺陷与内部控制审计费用显著正相关。说明存在内部控制缺陷的公司,注册会计师会提高谨慎性,投入更多的资源,进而使得内部控制审计费用增加。研究表明:内部控制审计费用与财务报表审计费用也呈正相关。说明存在内部控制缺陷的公司,注册会计师基于谨慎性要求,扩大实质性测试范围,也会导致财务报表审计费用增加。

2016,the paper internal control statement audit Based on the OLS method, using the data of A-share listed companies in Shenzhen and Shanghai from 2014 to had an empirical research on the internal control defects and the internal control and audit. The research shows that defects are positively correlated with internal control audit cost,so are the internal control audit cost and the financial cost.