基于目标导向下内部控制质量与审计定价的相关性研究

内部控制质量影响着审计成本的投入、审计风险的大小，以及审计质量的高低，进而也影响到审计定价的大小。通过以我国沪市 A 股859家上市公司作为样本，构建以目标为导向的内部控制质量评价指标体系，并以审计费用与审计费用率作为衡量审计定价的替代量，本文从效果和效率两个角度研究了内部控制质量与审计定价之间的相关关系。研究表明：审计费用和审计费用率二者对内部控制质量的影响都是负相关；进一步研究得出，内部控制质量与审计定价之间也存在着负相关性。这一结论对规范审计收费和完善我国企业的内部控制制度具有一定的现实意义。

Correlation Study on Quality of Internal Control and Audit Pricing based on Goal - oriented

The quality of the internal control directly affects the judgment to the audit risk,the cost input, and the audit quality, finally affecting the audit pricing. Based on a shares of 859 listed companies in Shanghai as the research sample, established the evaluation index system of internal control quality based on goal - oriented. , and put audit fees and audit fees ratio as an alternative of the audit pricing, this paper researches on the relation between the quality of internal control and CPA audit pricing from the point of view of effectiveness and efficiency . Conclusion of the study showed that： there exists negative correlation between the quality of internal control and audit pricing by demonstrating a negative correlation between au-dit fee and the quality of internal control and a significant negative correlation between audit fee ratio and the quality of internal control. The significance of this study lies in the fact that with the guidance of the au-dit charge, but also helps to improve the internal control system of Chinese enterprises.