内部控制风险与审计定价相关性研究--基于沪深a股的证据-research on correlation between internal control risk and audit pricing - based on evidence from shanghai and shenzhen a shares.docxVIP

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内部控制风险与审计定价相关性研究--基于沪深a股的证据-research on correlation between internal control risk and audit pricing - based on evidence from shanghai and shenzhen a shares.docx

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内部控制风险与审计定价相关性研究--基于沪深a股的证据-research on correlation between internal control risk and audit pricing - based on evidence from shanghai and shenzhen a shares

RESEARCHOFCORRELATIONBETWEENINTERNALCONTROLRISKANDAUDITPRICING——EVIDENCEBASEDONTHESHANGHAIANDSHENZHENASHARESABSTRACTInternalcontrolandauditpricingresearch,haslongbeenseenasahotauditstudy,withtheChineseMinistryofFinance,theCommission,theAuditCommission,CBRC,CIRCissuedbyfiveministries,thebasicnormsofinternalcontrolandinternalcontrolsupportingguidelines,Chinasinternalcontrolsystemtoregulatetheconstruction,whiletheattentionofinternalcontroloflistedcompaniesincreasedsubstantially.Pricingauditintheauditservicesmarket,accountingfirmsauditedunitswithanimportantlinkbetweeneconomicperformance,understandingofwhichdecisionsaffectingtheauditpricingfactorshelptoregulatetheauditmarketfees,theauditmarkettomaintainareasonableandorderlycompetition.Inthispaper,internalcontrolriskandauditpricingofitsrelatedissues,datacollectionisusedinpartoftheShanghaiandShenzhenA-sharemarketlistedcompaniesin2008and2010annualreportsofpubliclyavailabledata,andthenmakeassumptions,basedonthedefinitionofseveralvariablestherelevantauditpricingtheorybasedontheestablishmentofmultipleregressionequation,afterdescriptivestatisticsandlinearregressionresults,theconclusionsofthisstudyhasbeen:wehavecometointernalcontrolriskandauditpricingispositivelycorrelated,butthiscorrelationisnotverysignificant.Whichexplanatoryvariablestocontrolrisk,thelistedcompaniesthenaturallogarithmoftotalassets,debtratiooflistedcompanies,whetherbythefourmajoraccountingfirmsauditinglistedcompaniesisbeingissuedstandardunqualifiedauditopiniononthemostsignificant,consistentwiththeoriginaltheoreticalanalysis,Mostscholarsalsoconsistentfindings.Thesumofinventoryandaccountsreceivabletototalassetsratioandreturnonequityofthesetwoexplanatoryvariables,duetothedifferentyear,differentpositiveandnegativeregressioncoefficientfortheimpactoftheauditpricingmodelsignificantly内部控制风险与审计定价相关性研究ABSTRACTinadequate.KEYWORDS:Internalcontrolrisk,Auditpricing,internalgovernance目录第一章绪论......................................................................................