我国企业内部控制规范体系的确立和不断完善对审计工作的要求有较大的提高，相应地导致上市公司审计费用的增加。企业内控规范体系基本建成之后，上市公司内部控制质量与审计收费呈显著正相关关系，即内部控制质量与审计收费的关系目前处于倒“U”型的上升阶段。现阶段审计的规模效益还未呈现，会计师事务所审计应当重视企业内部控制在审计中的作用，上市公司需要增强内控意识，不断提高内部控制质量，投资者决策时要关注企业内控制度的设计及其执行情况。%The establishment and continual improvement of system of internal control norms for enterprises resulted in large increases in required audit work,and corresponding increases in audit fees for listed companies.Using a regression model,this paper discusses the effect of quality of internal control on audit fees after the establishment of internal control norms for enterprises.We find that with the establishment of internal control norms for enterprises,there is a significant positive relationship between the quality of internal control of listed companies and audit fees at the present stage.Namely the relationship occurs now on the upswing in inverted“U”shaped.Economies of scale have not yet been presented.CPAs should pay attention to the role of corporate internal control in auditing;listed companies need to enhance awareness of internal control,and continuously improve the quality of internal control;stakeholders should pay attention to the design and implementation of internal control system to make decisions.
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