摘要
目前,由于我国各地区市场化程度的不均衡,内部控制所发挥的有效性也不一样。注册会计师在确定审计收费时,是否关注企业内部控制有效性、市场化进程以及市场化进程对内部控制有效性的影响均对审计费用具有重要的影响。通过对沪市A股1987家上市公司的相关数据研究发现,内部控制有效性对审计费用的影响不大,而市场化进程对审计费用有显著的正向关系,而且市场化进程会影响内部控制有效性的发挥,对内部控制有效性和审计费用的关系形成了有效的促进作用。
Some differences of regional marketization process in China makes the company system environment different, and the development of internal control effectiveness depends on the institutional environment. Whether to focus on internal control effectiveness, marketization process and the marketization process influence on the internal control effectiveness is Certified public accountants for consideration when they Make a decision on the audit fees. Through the study of relevant data of Shanghai A - share 1987 listed companies , the results show that the effectiveness of internal control has little effect on the audit fees, the marketization process has significant positive influence on audit fee, and the marketization process can affect the play of the effectiveness of internal control and form effective promoting on the relationship between the effectiveness of internal control and audit fees.
出处
《贵州财经大学学报》
CSSCI
北大核心
2015年第2期52-62,共11页
Journal of Guizhou University of Finance and Economics
基金
陕西省哲学社会科学基金项目"声誉效应视角下国有企业道德风险控制研究"(11Q024)
关键词
内部控制有效性
市场化进程
审计费用
the effectiveness of internal control
marketization process
audit fees
