内部控制信息披露对审计费用影响的研究.pdfVIP

本文通过实证研究得出的上述结论，为审计产品的定价进一步提供了依据， 为相关监管部门管理和规范审计行业的发展提供了有效的信息。本文最后根据以 上实证结果，提出了相关政策建议。 关键词：审计费用 内控自我评价报告 内控鉴证报告 内部控制缺陷 万方数据 ABSTRACT Audit service as a kind of service should be paid, the side which accepts the service should pay for the audit fees to the accounting firm, and the audit fee directly affects the orderly development of audit market and professional behavior of certified public accountants ，it ’s very important to understand the characteristics of the production of audit services to ensure the audit market can develop healthily and the public can receive the audit report with high quality. So for a long time, research on audit fees is a very important field both in the academic and practical research. Since the 1980s western scholars have begun to use empirical method to research what are the factors that affect the audit fees; and about the empirical study of audit fees in our country started in 2001, a regulation was issued, which required that public companies should disclose the audit fees they pay for CPA. However, the majority of sino-foreign scholars in the study on audit fees havent considered the factors of company’s Internal Control. The reason may be related to the availability of internal control data. So this paper is based on some regulation background, focus on internal control information disclosure of listed companies, start the further study on the influence factors of audit fees. In order to make the internal control of listed companies in our country better, the related department issued The enterprise internal control basi