内部审计对外部审计费用影响中外文献对比

《The Effect of Intermal Audit Function Quality and Audit Contribution to External Audit on Audit Fees》这是一篇《国际审计杂志》上2015年19期的一篇文章。文章运用实证方法探究了IAF（内部审计职能）和审计费用的关系，以及IAFQ（内部审计职能质量）对这一关系的影响。文章的关键词有三个：内部审计、公司治理、审计费用。第一个和第三个在通篇都有体现，而第二个很少提及，就此作者是这么解释的：由于内部控制质量不容易观察，因此用IAF作为内部控制的代理。并且我们知道内部控制是公司治理非常重要的一个部分。除此之外，文章得出的结论：“公司，审计委员会和董事会的管理可以考虑探索提高IAF的质量的方法，因为更高质量的IAF可以增强注册会计师的依赖程度，从而节省成本”也对提高公司治理效率有很大的帮助。

＂The Effect of lnternal Audit Function Quality and Audit Contribution to External Audit on Audit Fees＂ is an article in ＂International Journal of auditing＂ of NO 19, 2015. This paper uses empirical methods to explore the relationship between IAF （internal audit function） and audit fees, and the influence of IAFQ （internal audit function quality） on this relationship.There are three key words in the article： internal audit, corporate governance, audit fees. The first and third are reflected in the text, and the second rarely mentioned, the author is so explained： because the internal control quality is not easy to observe, so using IAF as internal control agent. And we know that internal control is a very important part of corporate governance. In addition, the article draws the conclusion： the company management, audit committee and the board of directors can be considered to explore a method to improve the quality of IAF, because of the higher quality of IAF can enhance the degree of dependence of CPA, so as to save costs and to improve the efficiency of corporate governance is of great help.