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首页> 外文期刊>Procedia - Social and Behavioral Sciences >Empirical Study on the Analysis of the Influence of the Audit Fees and Non Audit Fees Ratio to the Fraud Risk
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Empirical Study on the Analysis of the Influence of the Audit Fees and Non Audit Fees Ratio to the Fraud Risk

机译：审计费用和非审计费用比率对欺诈风险影响分析的实证研究

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摘要

Although the main objective of the financial auditing is represented by the expression of an opinion regarding the accuracy of the financial statement, the greatest financial frauds at international level have proven the complicity of the auditor to their commitment. In these situations, the independence and the objectiveness of the auditor have been affected by the level of the audit and non-audit fees paid by the client company. This research proposes an analysis of the audit and non-audit fees to the fraud risk, by using the logistic regression analysis for the fraud risk assessment, by activity field of the client. The results of the research allege that a low level of audit fees and a high level of the non-audit fees have caused the increase of the fraud risk of the companies listed on the New York Stock Exchange between 2001 and 2002.
机译：尽管财务审计的主要目标是表达对财务报表准确性的意见，但国际上最大的财务舞弊已证明审计师对其承诺进行共谋。在这种情况下，审计师的独立性和客观性受到客户公司支付的审计水平和非审计费用的影响。这项研究提出了对欺诈风险的审计费用和非审计费用的分析，通过使用逻辑回归分析对欺诈风险进行评估，可以按照客户的活动领域进行。研究结果表明，较低的审计费用水平和较高的非审计费用水平已导致2001年至2002年之间在纽约证券交易所上市的公司的欺诈风险增加。

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