福建江夏学院学报
福建江夏學院學報
복건강하학원학보
FUJIAN JIANGXIA XUEYUAN XUEBAO
2014年
6期
15-22
,共8页
内部控制质量%审计费用%企业内部控制规范
內部控製質量%審計費用%企業內部控製規範
내부공제질량%심계비용%기업내부공제규범
quality of internal control%audit fees%internal control norms for enterprises
我国企业内部控制规范体系的确立和不断完善对审计工作的要求有较大的提高，相应地导致上市公司审计费用的增加。企业内控规范体系基本建成之后，上市公司内部控制质量与审计收费呈显著正相关关系，即内部控制质量与审计收费的关系目前处于倒“U”型的上升阶段。现阶段审计的规模效益还未呈现，会计师事务所审计应当重视企业内部控制在审计中的作用，上市公司需要增强内控意识，不断提高内部控制质量，投资者决策时要关注企业内控制度的设计及其执行情况。
我國企業內部控製規範體繫的確立和不斷完善對審計工作的要求有較大的提高，相應地導緻上市公司審計費用的增加。企業內控規範體繫基本建成之後，上市公司內部控製質量與審計收費呈顯著正相關關繫，即內部控製質量與審計收費的關繫目前處于倒“U”型的上升階段。現階段審計的規模效益還未呈現，會計師事務所審計應噹重視企業內部控製在審計中的作用，上市公司需要增彊內控意識，不斷提高內部控製質量，投資者決策時要關註企業內控製度的設計及其執行情況。
아국기업내부공제규범체계적학립화불단완선대심계공작적요구유교대적제고，상응지도치상시공사심계비용적증가。기업내공규범체계기본건성지후，상시공사내부공제질량여심계수비정현저정상관관계，즉내부공제질량여심계수비적관계목전처우도“U”형적상승계단。현계단심계적규모효익환미정현，회계사사무소심계응당중시기업내부공제재심계중적작용，상시공사수요증강내공의식，불단제고내부공제질량，투자자결책시요관주기업내공제도적설계급기집행정황。
The establishment and continual improvement of system of internal control norms for enterprises resulted in large increases in required audit work,and corresponding increases in audit fees for listed companies.Using a regression model,this paper discusses the effect of quality of internal control on audit fees after the establishment of internal control norms for enterprises.We find that with the establishment of internal control norms for enterprises,there is a significant positive relationship between the quality of internal control of listed companies and audit fees at the present stage.Namely the relationship occurs now on the upswing in inverted“U”shaped.Economies of scale have not yet been presented.CPAs should pay attention to the role of corporate internal control in auditing;listed companies need to enhance awareness of internal control,and continuously improve the quality of internal control;stakeholders should pay attention to the design and implementation of internal control system to make decisions.
