摘要
企业内部控制缺陷的识别、认定和评估是内部控制审计的核心,也是注册会计师出具审计意见、收取审计费用的依据。本文利用沪深上市公司的公开数据实证检验了内部控制缺陷与内部控制审计意见类型、财务报告审计意见类型、审计收费的关系。实证模型回归结果表明,内部控制缺陷为一般缺陷时,内部控制缺陷数量与审计费用显著正相关;内部控制缺陷为重要缺陷或重大缺陷时,两者之间不存在显著的相关性。内部控制缺陷数量与内部控制审计意见类型无关,但内部控制缺陷的严重程度越高,被出具非标准内部控制审计意见和财务报告审计意见的概率越大,支付的审计费用越高。
The identification, determination and evaluation of the deficiency of internal control are the core of the internal control audit, and also the important basis for audit opinion and audit pricing. This paper, using the public data of Shanghai and Shenzhen listed companies, examined the relationship between the internal control deficiency, and the internal control audit opinion, the financial report audit opinion and the audit fees. The results showed that the number of internal control deficiency was positively correlated with the audit fee when the internal control deficiency is a general deficiency, and this relationship disappeared when there were an important control deficiency or a major control deficiency. The number of internal control deficiency is independent of the audit opinion. However, the higher the degree of internal control deficiency, the higher the probability of issuing non-standard internal control opinions and financial statements accompanied by higher audit fees.
引文
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(1)参见毛新述、孟杰《内部控制与诉讼风险》,《管理世界》,2013年第11期,第155-165页。
(1)See Simunic Dan A.The Pricing of Audit Services:Theory and Evidence.Journal of Accounting Research,1980, Vol.18,Iss.1,pp.161-190.
(2)参见张旺峰、张兆国、杨清香《内部控制与审计定价研究:基于中国上市公司的经验证据》,《审计研究》,2011年第5期,第65-72页;杨艳文、余德慧《内部控制审计制度的执行增加了审计费用吗?》,《北京工商大学学报》(社会科学版),2016年第3期,第71-79页。