导　　师： 白华

学科专业： 120201

授予学位： 硕士

作　　者： ;

机构地区： 暨南大学

摘　　要： 《深圳证券交易所上市公司内部控制指引》和《上海证券交易所上市公司内部控制指引》的出台,标志着我国上市公司内部控制监管进入了一个崭新的发展阶段。2007年是两市上市公司全面披露内部控制自我评价报告的第一年,这使得内部控制质量的研究成为可能。本文以2007年347家深市A股上市公司作为研究样本,重点对内部控制质量与审计定价之间的相关性进行了实证研究。 本文明确了内部控制质量与审计定价等关键概念,并对审计定价的影响因素做了详细的理论分析与文献综述,得出审计定价主要受到审计成本、审计风险和审计质量的影响。从这三个主要影响方面,本文提出了8个研究假设,并建立了包含8个解释变量的多元线性回归方程。这些解释变量主要是内部控制问题、总资产规模、子公司数、是否“四大”等。通过对这些变量的描述性统计和对方程的回归分析,最后得出实证结论:上市公司总资产规模、纳入合并范围的控股子公司数以及是否由“四大”会计师事务所来审计这三个变量对审计定价影响最大,呈现出显著的正相关关系。而本文重点关注的变量—内部控制问题与审计定价之间虽然存在正相关关系,但是,这种关系不太显著。这个结论是与我国实际情况相吻合的。在全面披露内部控制自我评价报告的初始阶段,大部分上市公司只是从形式上遵从政策规定,披露质量并不高。要改变这一现状,监管部门应该进一步加强相关工作。 Internal Control Guidelines of Listed Companies in Shenzhen Stock Exchange and Internal Control Guidelines of Listed Companies in Shanghai Stock Exchange represent that China's regulation over internal control of the listed companies has entered a new stage.The year of 2007 is the first year for a full disclosure of listed companies' self-evaluation report on internal control,which makes the study of the quality of internal control possible.In this thesis,our research sample includes 347 A-share listed companies in Shenzhen in 2007 and we mainly focus on the correlation between the quality of internal control and audit pricing by means of the empirical method. This thesis firstly makes clear some key concepts such as the quality of internal control and auditing pricing,then theoretically analyses the influencing factors in detail and gives a literature review,and suggests that the auditing pricing is mainly related to auditing cost,auditing risk and auditing quality.After that,eight hypotheses are developed and a multivariate linear regression model is established including these eight explanatory variables.These explanatory variables are the quality of internal control,the size of total asset,the number of the consolidated subsidiaries and whether or not audited by the "Big Four" accounting firm and so on.Through descriptive statistics and regression analysis,we come to the empirical conclusion—the size of the total assets of listed companies,the number of the consolidated subsidiaries,as well as the variable whether the auditor is the "Big Four" accounting firm effect the induced variable—auditing pricing most or show a significant and positive correlation.Our key variable—the quality of internal control has a positive impact on auditing pricing,yet this relationship is not significant enough.This conclusion is in line with China's actual situation.At the initial stage of the full disclosure of self-evaluation report on internal control,the majority of listed companies only comply with the policies and regulations in form and the disclosure quality is not high.To change this situation,the regulatory authorities should further strengthen the work-related.

关 键 词： 内部控制质量 自我评价报告 审计定价

分 类 号： [F272 F239.4 F224]

领　　域： [经济管理] [经济管理] [经济管理] [经济管理] [经济管理]