内部控制有效性与审计定价研究
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摘要
审计服务作为注册会计师向其客户提供的一种有偿劳动,其定价方式除了跟一般的商品和劳务一样,要考虑其供求关系之外,更重要的是必须反应审计服务的生产规律和特点。这样才能够既保证事务所的健康发展,又可以向社会公众提供高质量的审计报告,所以审计服务的定价问题一直是国内外学者研究的一个热点。从理论上讲,影响注册会计师审计定价的基本因素主要有两点：一是审计成本；二是审计风险。有效的内部控制不仅可以节约注册会计师的审计成本投入,而且还能够降低其所承担的审计风险。然而,自从Simunic (1980)开创了审计定价经验研究的先河后,大多数的中外学者在研究审计定价时并没有将企业的内部控制水平约入经验模型中进行考察。究其原因,笔者认为这与企业内部控制水平衡量的复杂性以及相关数据的可获得性等问题存在着直接的关系。所以本文以企业内部控制有效性的评价作为突破点,并以此为基础展开对于注册会计师审计定价问题的研究。
内部控制有效性是指企业建立与实施内部控制能够为控制目标的实现提供合理的保证。在我国财政部颁布的《企业内部控制基本规范》中,将内部控制的目标确定为“合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率和效果、促进企业实现发展战略”。本文将这一总体目标分解为战略目标、经营目标、报告目标、合规性目标及资产安全性目标等五个子目标,基于可以获取的公开数据,将这些子目标转化为一套可以量化的评价指标体系,然后通过指标权重的计算以及评价标准和得分方法的确定,构建了一个适合我国上市公司的内部控制评价体系。为了确保该评价体系的可靠性,本文以2008年我国深沪两市1033家制造业及批发和零售业公司作为研究样本,以内部控制信息披露水平作为企业内部控制真实水平的替代变量,从辨别能力和预测能力两个角度对本评价体系进行了实证检验,结果证明该评价体系具有较强的可靠性和实践价值。
为了进一步揭示我国注册会计师审计市场产品定价的真实规律,本文根据上述评价体系计算出我国上市公司内部控制有效性的评价得分,并以此作为企业内部控制质量的替代变量,将其纳入审计定价模型,对2009年我国沪、深两市1395家上市公司的审计收费情况进行了实证研究,结果表明公司的审计费用水平与其内部控制质量之间存在着不显著的负相关性；通过在模型中引入公司治理变量,本文还发现合理的公司治理机制可以提高企业内部控制的整体质量,从而显著地降低注册会计师的审计收费；其次,本文还对我国上市公司2009年审计费用的变化情况(与2008年相比较)进行了实证研究,结果发现：当企业的内部控制质量发生了改变后,事务所也随之调整了审计收费水平。
本文通过对于企业内部控制有效性评价问题的理论分析和实证研究,构建了一个以目标为导向的内部控制评价体系,从而为完善我国企业内部控制制度、开展内部控制评价工作提供了理论指导和经验证据。其次,本文还对我国上市公司的内部控制质量与注册会计师审计定价之间的关系进行了实证分析,丰富了目前国内外学者关于审计定价研究的文献,进一步揭示了我国审计市场产品服务的定价规律,为政府相关部门抑制注册会计师行业的不正当竞争,规范行业发展提供了经验证据及决策有用信息。
CPA's audit services as a paid labor provided to the customers, its pricing method must reflect the rules and characteristics of the production of audit services, in addition to to consider the supply and demand like the pricing of general goods and services. This can ensure that CPA firms are able to develop healthily, but also able to provide the audit report with high quality to the public, so the issue of pricing of audit services has been a hot area of research. In theory, there are two basic factors that influence the pricing of CPA's audit service:the first is the audit costs and the second is the audit risk. Effective internal control not only saves the cost that CPA provides the audit service, but also reduces the risk of material misstatement of financial statements. However, since Simunic (1980) pioneered the study of audit pricing, the majority of sino-foreign scholars in the study haven't brought the level of Enterprises'Internal Control into the model of audit pricing. The reason may be related to the complexity to measure the level of internal control and data availability. So in this paper, the author makes the evaluation of the effectiveness of internal control as a breakthrough to start the research on the pricing of CPA's audit services.
Effectiveness of internal control indicates the establishment and implementation of the internal control that can provide reasonable assurance for the realization of control object. In the basic NORMS OF INTERNAL CONTROL promulgated by China's Ministry of Finance, the objective of internal control is defined as providing reasonable assurance for the legal compliance of business management, assets'security, financial reports and related information that is true and complete and improves operational efficiency and effectiveness, and promotes the development strategy. The overall objective of this defination can be divided into five sub-aims:that is strategic objectives, operational objectives, reporting objectives, asset security objectives and compliance objectives. Based on the public data that can be obtained, the author has converted these sub-aims into a set of quantifiable evaluation system and constructed a evaluation system of internal control that suits for China's listed companies through the calculation of weights and the determination of evaluation criteria and scoring method. In order to ensure the validity of the evaluation system, this paper empirally tested the evaluation system from the perspectives of effectiveness of its identification and prediction by selecting 1033 companies of manufacturing and wholesale and retail that listed in Shenzhen and Shanghai Stock Exchange in 2008 as samples and employing the level of information disclosure of internal control standards as the alternative variables of the true level of a business'internal control, the results show that the evaluation system has high reliability and practical value.
In order to further reveal the true rules of CPA's audit pricing in China's market, by using the evaluation results of internal control as the the alternative variable of the level of control risk and including it in the audit pricing model, the author studied empirically on 1395 companies that listed in the Shanghai and Shenzhen Stock Exhchange in 2009. The results show that there isn't statistically significant correlation between the audit fees the level of risk control despite that CPAs issue more audit reports of non-standard unqualified opinion to companies with higher risk. This implied that China's accounting firms didn't take the level of enterprises'internal control into consideration when making pricing strategies of audit service. Secondly, the paper has also examed the changes in audit fees (compared with 2008) and has found that the firms still adjusted the level of audit fees when the companies changed the quality of internal control.
In this paper, via the theoretical analysis and empirical research on the evaluation of the effectiveness of internal control, the author builds a goal-oriented evaluation system of internal control so as to provide theoretical guidance and empirical evidence for China's enterprises to improve the internal control system and carry out the evaluation of internal control. Second, this paper enriches the current research on CPA's audit pricing and further reveals true rules of pricing of CPA's audit services in China's market. It also provides useful empirical evidence and decision-related information for the relevant government departments to restrain the unfair competition and regulate the development of the CPA industry.
内部控制有效性是指企业建立与实施内部控制能够为控制目标的实现提供合理的保证。在我国财政部颁布的《企业内部控制基本规范》中,将内部控制的目标确定为“合理保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率和效果、促进企业实现发展战略”。本文将这一总体目标分解为战略目标、经营目标、报告目标、合规性目标及资产安全性目标等五个子目标,基于可以获取的公开数据,将这些子目标转化为一套可以量化的评价指标体系,然后通过指标权重的计算以及评价标准和得分方法的确定,构建了一个适合我国上市公司的内部控制评价体系。为了确保该评价体系的可靠性,本文以2008年我国深沪两市1033家制造业及批发和零售业公司作为研究样本,以内部控制信息披露水平作为企业内部控制真实水平的替代变量,从辨别能力和预测能力两个角度对本评价体系进行了实证检验,结果证明该评价体系具有较强的可靠性和实践价值。
为了进一步揭示我国注册会计师审计市场产品定价的真实规律,本文根据上述评价体系计算出我国上市公司内部控制有效性的评价得分,并以此作为企业内部控制质量的替代变量,将其纳入审计定价模型,对2009年我国沪、深两市1395家上市公司的审计收费情况进行了实证研究,结果表明公司的审计费用水平与其内部控制质量之间存在着不显著的负相关性；通过在模型中引入公司治理变量,本文还发现合理的公司治理机制可以提高企业内部控制的整体质量,从而显著地降低注册会计师的审计收费；其次,本文还对我国上市公司2009年审计费用的变化情况(与2008年相比较)进行了实证研究,结果发现：当企业的内部控制质量发生了改变后,事务所也随之调整了审计收费水平。
本文通过对于企业内部控制有效性评价问题的理论分析和实证研究,构建了一个以目标为导向的内部控制评价体系,从而为完善我国企业内部控制制度、开展内部控制评价工作提供了理论指导和经验证据。其次,本文还对我国上市公司的内部控制质量与注册会计师审计定价之间的关系进行了实证分析,丰富了目前国内外学者关于审计定价研究的文献,进一步揭示了我国审计市场产品服务的定价规律,为政府相关部门抑制注册会计师行业的不正当竞争,规范行业发展提供了经验证据及决策有用信息。
CPA's audit services as a paid labor provided to the customers, its pricing method must reflect the rules and characteristics of the production of audit services, in addition to to consider the supply and demand like the pricing of general goods and services. This can ensure that CPA firms are able to develop healthily, but also able to provide the audit report with high quality to the public, so the issue of pricing of audit services has been a hot area of research. In theory, there are two basic factors that influence the pricing of CPA's audit service:the first is the audit costs and the second is the audit risk. Effective internal control not only saves the cost that CPA provides the audit service, but also reduces the risk of material misstatement of financial statements. However, since Simunic (1980) pioneered the study of audit pricing, the majority of sino-foreign scholars in the study haven't brought the level of Enterprises'Internal Control into the model of audit pricing. The reason may be related to the complexity to measure the level of internal control and data availability. So in this paper, the author makes the evaluation of the effectiveness of internal control as a breakthrough to start the research on the pricing of CPA's audit services.
Effectiveness of internal control indicates the establishment and implementation of the internal control that can provide reasonable assurance for the realization of control object. In the basic NORMS OF INTERNAL CONTROL promulgated by China's Ministry of Finance, the objective of internal control is defined as providing reasonable assurance for the legal compliance of business management, assets'security, financial reports and related information that is true and complete and improves operational efficiency and effectiveness, and promotes the development strategy. The overall objective of this defination can be divided into five sub-aims:that is strategic objectives, operational objectives, reporting objectives, asset security objectives and compliance objectives. Based on the public data that can be obtained, the author has converted these sub-aims into a set of quantifiable evaluation system and constructed a evaluation system of internal control that suits for China's listed companies through the calculation of weights and the determination of evaluation criteria and scoring method. In order to ensure the validity of the evaluation system, this paper empirally tested the evaluation system from the perspectives of effectiveness of its identification and prediction by selecting 1033 companies of manufacturing and wholesale and retail that listed in Shenzhen and Shanghai Stock Exchange in 2008 as samples and employing the level of information disclosure of internal control standards as the alternative variables of the true level of a business'internal control, the results show that the evaluation system has high reliability and practical value.
In order to further reveal the true rules of CPA's audit pricing in China's market, by using the evaluation results of internal control as the the alternative variable of the level of control risk and including it in the audit pricing model, the author studied empirically on 1395 companies that listed in the Shanghai and Shenzhen Stock Exhchange in 2009. The results show that there isn't statistically significant correlation between the audit fees the level of risk control despite that CPAs issue more audit reports of non-standard unqualified opinion to companies with higher risk. This implied that China's accounting firms didn't take the level of enterprises'internal control into consideration when making pricing strategies of audit service. Secondly, the paper has also examed the changes in audit fees (compared with 2008) and has found that the firms still adjusted the level of audit fees when the companies changed the quality of internal control.
In this paper, via the theoretical analysis and empirical research on the evaluation of the effectiveness of internal control, the author builds a goal-oriented evaluation system of internal control so as to provide theoretical guidance and empirical evidence for China's enterprises to improve the internal control system and carry out the evaluation of internal control. Second, this paper enriches the current research on CPA's audit pricing and further reveals true rules of pricing of CPA's audit services in China's market. It also provides useful empirical evidence and decision-related information for the relevant government departments to restrain the unfair competition and regulate the development of the CPA industry.
引文
①转引自“山东省审计科研所编.内部控制系统评价方法[M].山东人民出版社.1990年4月第1版.’
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