内部控制缺陷、产权性质与审计收费

On the Relationship of Internal Control Defects, Nature of Property Rights and Audit Fees

基于2015-2017年我国沪深A股上市公司的数据,实证检验企业内部控制缺陷对审计收费的影响,并将产权性质作为调节变量,对比分析企业内部控制缺陷与审计收费在不同产权性质下是否存在差异。结果表明:企业内部控制缺陷与审计收费显著正相关,即企业内部控制缺陷程度严重时,会计师事务所倾向于通过较高的审计收费以降低审计风险;产权性质明显加大了内部控制缺陷和审计收费间的正相关关系。另外,相对于非国有企业,国有企业中内部控制缺陷与审计收费之间存在更强的正相关关系。

Based on the data of China’s Shanghai and Shenzhen A-share listed companies in 2015-2017,the paper empirically testes the influence of internal control defects in enterprises on audit fees.And with the nature of property rights as a regulatory variable,the paper compares and analyzes the relationship between internal control defects and audit fees under different natures of property rights so as to find whether there is a difference in nature.The results show that the internal control defects of enterprises are significantly and positively related to audit fees.Namely,when the degree of internal control defects is serious,accounting firms tend to reduce audit risks through higher audit fees.The nature of property rights has significantly strengthened the positive correlation between internal control defects and audit fees.Besides,compared with non-state-owned enterprises,there is a stronger positive correlation between internal control defects and audit fees in state-owned enterprises.