上市公司内部控制效率对审计定价的影响研究

发布时间：2018-04-26 06:04

本文选题：内部控制 + 披露　；参考：《重庆理工大学》2009年硕士论文

【摘要】： 审计定价作为会计师事务所与被审计公司之间重要的经济联系,是审计研究的重要对象。在我国审计市场上,对审计定价一直没有一个统一规范的标准。如何规范审计定价,审计定价究竟是由哪些因素决定的,一直是国内外审计市场研究的热点问题。自中国证监会2001年发布上市公司必须在年报中披露支付给会计师事务所的报酬,使得审计定价原始数据的取得更为便捷,审计定价的实证研究成为现实。在2001年开始至今,关于审计定价影响因素研究已经较为成熟,本文主要从一个全新的视角来研究审计定价影响因素——内部控制。2006年,关于内部控制的披露首次被提出,公司内部控制的情况开始被外部人士所了解,同时也十分有利于对内部控制进行研究。论文的研究工作具体分为六章,各章的研究内容如下:第一章选题意义、研究思路和内容框架和主要的创新;第二章文献回顾,由此得出关于审计定价的研究在很多方面都日趋完善,但我国关于内部控制效率方面对审计定价影响研究还是一片空白,本文主要从这个方面着手进行研究;第三章内部控制的制度背景,关于内部控制的制度背景主要介绍了美国和我国,说明国内外研究存在差异的原因,我国内部控制研究起步晚,虽然借鉴了美国COSO框架,但也存在自己的特色,再将内部控制与审计关系的发展进行介绍,了解内部控制与审计关系的起源及现状,更方便我们进行研究;第四章介绍了审计定价的概念以及影响因素,内部控制对审计定价影响的经济学理论,从委托代理理论、信号传递理论和信息不对称理论这几个方面来进行分析内部控制与审计定价之间的相关性为后面的假设提出作理论的铺垫;第五章内部控制效率对审计定价的经验验证,文章首先根据前面介绍的国外研究现状以及理论研究提出假设,将其与影响审计定价的其他因素一起进行了实证检验;第六章主要是结论与对策建议以及研究的局限性。本文的主要创新点:内控缺陷对审计定价的影响是正相关,内部控制健全情况对审计定价的影响是负相关,内控监督机构的设立与否对审计定价的影响是显著正相关,从以上几个方面分析得出内部控制效率对审计定价有显著影响。
[Abstract]:As an important economic relation between accounting firms and audited companies, audit pricing is an important object of audit research. In the audit market of our country, there has been no uniform standard for audit pricing. How to standardize audit pricing and what factors determine audit pricing has always been a hot issue in the domestic and foreign audit market. Since the CSRC issued its annual report in 2001, the listed companies must disclose the remuneration paid to accounting firms, which makes the acquisition of audit pricing raw data more convenient, and the empirical research on audit pricing becomes a reality. Since the beginning of 2001, the research on the influencing factors of audit pricing has been more mature. This paper mainly studies the internal control from a new perspective. In 2006, the disclosure of internal control was proposed for the first time. Internal control of the company began to be known by outsiders, but also very conducive to the study of internal control. The research work of the thesis is divided into six chapters. The research contents of each chapter are as follows: the significance of the first chapter, the research ideas and content framework and the main innovations; the second chapter literature review, It is concluded that the research on audit pricing is becoming more and more perfect in many aspects, but the research on the impact of internal control efficiency on audit pricing is still a blank in our country. The third chapter introduces the institutional background of internal control, mainly introduces the United States and China, explains the reasons for the differences between domestic and foreign research, China's internal control research started late, although the reference to the United States COSO framework, But also has its own characteristics, and then introduce the development of internal control and audit relationship, understand the origin and current situation of internal control and audit relationship, more convenient for us to study. Chapter four introduces the concept of audit pricing and its influencing factors. The economic theory of the influence of internal control on audit pricing, from the principal-agent theory, Signal transmission theory and information asymmetry theory are used to analyze the correlation between internal control and audit pricing. Firstly, according to the present situation of foreign research and theoretical research, the thesis makes an empirical test together with other factors affecting audit pricing. Chapter six is mainly about the conclusions and suggestions and limitations of the research. The main innovation points of this paper are as follows: the influence of internal control defects on audit pricing is positive correlation, the influence of internal control on audit pricing is negative correlation, and the influence of the establishment of internal control supervision agencies on audit pricing is significantly positive correlation. From the above analysis, it is concluded that the efficiency of internal control has a significant impact on audit pricing.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.6

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