作　　者： ;

机构地区： 安徽财经大学

出　　处： 《铜陵学院学报》 2018年第1期46-50,共5页

摘　　要： 文章以2015-2016年A股主板上市公司为样本,对内部控制缺陷披露情况与审计收费的关系进行研究,结果发现:相对于没有披露内部控制缺陷的公司,披露了内部控制缺陷公司的审计费用更高。进一步考虑审计师变更情况后发现,在审计师发生变更的公司中,内控缺陷与审计收费的相关性明显减弱。研究结果表明,存在内控缺陷的公司,其内部控制风险较高,注册会计师出于风险补偿考虑会增加审计收费;但对当年变更审计师的公司而言,二者之间相关性不显著,这也印证了目前审计市场确实存在低价揽客现象。 Based on a sample of A-share listed companies in 2015-2016,the article studies the relationship between the disclosure of internal control deficiencies and audit fees.The results show that the companies that disclose the defects of internal control are not related to the companies that have not disclosed the defects of internal control higher audit fees.After further considering the change of auditors,it was found that the correlation between internal control defects and audit fees obviously weakened in the auditors whose companies changed.The conclusion of the study shows that for the companies with internal control defects,the risk of internal control is high,and the certified public accountants will increase audit fees for risk compensation consideration.However,the correlation between the two isn't significant,which also confirms the existence of low-priced showmanship audit market phenomenon.

关 键 词： 审计收费 内部控制缺陷 审计师变更

领　　域： [经济管理—会计学] [经济管理—国民经济]