Internal control, audit risk and audit pricing: Empirical evidences from China's listed companies

机译：内部控制，审计风险和审计定价：来自中国上市公司的经验证据

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Internal control level directly affects the quality of financial report of a firm and CPA's audit input and risk. Do CPAs take such a relation into account when they decide the level of audit fees charged to firms? In this paper, the author conducts an empirical study on the relationship between the internal control quality, audit risk and audit fees, using a sample of 1395 companies listed on Shanghai and Shenzhen Stock Exchange in China. The results show that CPAs issue more non-standard unqualified opinions to the companies with higher control risk, and there is a statistically significant correlation between the audit fees of companies and their internal control quality. Furthermore, by analyzing the incremental model, the author finds that CPAs adjust the level of audit fees accordingly when the internal control quality of companies' changes.

机译：内部控制水平直接影响着公司财务报告的质量以及注册会计师的审计意见和风险。注册会计师在决定向公司收取的审计费用水平时是否考虑到这种关系？本文以1395家在上海和深圳证券交易所上市的公司为样本，对内部控制质量，审计风险和审计费用之间的关系进行了实证研究。结果表明，注册会计师对控制风险较高的公司发布了更多的非标准无保留意见，并且公司的审计费用与其内部控制质量之间存在统计上的显着相关性。此外，通过分析增量模型，作者发现注册会计师在公司内部控制质量发生变化时会相应地调整审计费用水平。

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《International Conference on Management Science Engineering》|2013年|1007-1013|共7页
会议地点 Harbin(CN)
作者
Wang-feng; Zhang;
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School of Management Hubei University of Technology P.R. China 430068c;

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audit pricing; audit risk; internal control; sarbanes-oxley act;

机译：审计定价；审计风险；内部控制;萨班斯 - 奥克斯利法案;

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Internal control, audit risk and audit pricing: Empirical evidences from China's listed companies

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