文档介绍：摘要
审计费用作为客户与注册会计师之间重要的经济联系,是审计研究的重要对象。2001年证券监管委员会颁布了关于披露审计费用的相关规定,由此开启了学者们对审计费用的研究之路。本文以内部控制审计模式为切入点,对内部控制审计模式和审计费用的关系进行实证研究。理论上认为,内部审计部门的存在可以减少审计师的审计成本和审计风险,从而降低审计收费,且董事会型内部审计模式是所有模式中可以最大限度减少审计收费,提高审计质量的模式。这说明董事会型内部审计模式是未来我国内部审计模式的一种趋势。本文对我国上市公司内部审计模式和审计收费的关系进行了实证检验。但从实证的检验结果来看,我们并未发现董事会型内部审计模式可以减少审计收费。最后,本文对实证检验中两者不甚相关做了进一步的原因分析并提出相关的政策建议。
关键词:内部审计模式;董事会型;审计收费;审计成本
Abstract
Audit fee, the important economic connection between customer and certified public accountants, is an important object in auditing research 2001 Securities mission promulgated disclosure the relevant provisions about the audit fee, so it opens the road to the scholars for studying the audit fee. In this paper, we choose the internal control audit as the breakthrough point, to study its influence on audit fee in internal control audit period of voluntary. It is theoretically believed that, the existing of interior auditing department may reduce the audit charge, and the board of directors interior audit model can reduce the audit fee and improve the audit quality in the maximum in all. This indicated the board of directors interior audit model may be the future interior audit model in our country. In the empirical examination, we had not discovered the board of directors interior audit pattern may reduce the audit fee. At last,we make the further reason analysis on the reason why they were not connected .
Key Words: internal audit model; board of director; audit fee; audit cost
目录
1 绪论 1
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2 相关文献综述 3
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3 相关理论基础 5
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4 内部审计模式与审计收费关系实证研究 6
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5 实证结果的进一步讨论及相关政策建议 16
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结论 19
参考文献 20
致谢 22
1 绪论
在审计市场上,会计师事务所提供审计服务,上市公司购买审计服务,事务所与上市公司之间的这种买卖审计服务的行为是通过市场机制由双方经过充分的双向选择完成的。审计费用作为二者之间重要的经济联系,是审计研究的重要对象。审计费用的水平决定了注册会计师在审计过程中的资源投入,从而也就影响了审计的