| 内部控制的有效性影响审计收费吗?——来自中国资本市场的经验证据 |
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| 引用本文： | 孙新宪,田利军.内部控制的有效性影响审计收费吗?——来自中国资本市场的经验证据[J].江西财经大学学报,2011(5). |
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| 作者姓名： | 孙新宪 田利军 |
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| 作者单位： | 1. 天津财经大学会计系,天津,300222
2. 中国民航大学经管学院,天津,300300 |
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| 基金项目： | 国家自然科学基金项目(70772008); 民航软科学基金项目(MHRD201012); 天津市高等学校人文社科研究项目(20102142) |
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| 摘 要： | 研究内部控制对审计收费的影响不但可以了解企业内部控制规范实施的经济后果与技术问题,还可以考察06版审计准则的实施情况。研究发现,内部控制质量与审计收费存在非显著的负相关关系,事务所在打折执行风险导向审计。培养企业对内部控制的内生性需求、建立适应中国国情的内部控制体系刻不容缓。
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| 关 键 词： | 内部控制 有效性 审计收费 |
Does the Effectiveness of Internal Control Affect Audit Fees? Empirical Evidences from China's Capital Market |
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| SUN Xin-xian,TIAN Li-jun.Does the Effectiveness of Internal Control Affect Audit Fees? Empirical Evidences from China's Capital Market[J].Journal of Jiangxi University of Finance and Economics,2011(5). |
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| Authors: | SUN Xin-xian TIAN Li-jun |
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| Institution: | SUN Xin-xian1,TIAN Li-jun2(1.Tianjin University of Finance and Economics,Tianjin 300222,2.Civil Aviation University of China,300300 Tianjin,China) |
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| Abstract: | To study the effectiveness of internal control on audit fee can not only help to understand the economic consequences and technical problems brought forward by the implementation of enterprise internal control norms,but also to examine the implementation effectiveness of the auditing standards(2006).The study found that there exists a non-significant negative correlation between the quality of internal controls and audit fees,which shows that the audit firms are giving a discount in carrying out the risk-or... |
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| Keywords: | internal control effectiveness audit fees |
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