内部审计模式对审计收费的影响

发布时间：2018-05-19 02:16

本文选题：内部审计模式 + 董事会　；参考：《湖南大学》2008年硕士论文

【摘要】： 上市公司如何选择适合的内部审计模式是一个值得深思的问题。内部审计模式决定企业内部审计职能的发挥,影响内部审计质量,而内部审计质量是影响审计收费的因素之一。因此,我们有必要探索现代企业制度下的内部审计模式对审计收费的不同影响,选择最优的内部审计模式,以促使其更好的为企业和外部审计服务。本文从审计收费的角度对内部审计模式进行了理论上的比较和实证上的检验。首先,我们从理论上分析了内部审计模式对审计收费的影响。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建设的一种趋势。然后,本文选取2003年-2006年IPO公司作为样本对我国上市公司内部审计模式对审计收费影响进行了实证检验。但从实证的检验结果来看,我们并未发现设立独立的内部审计部门可以减少审计收费,也没有发现董事会型内部审计模式可以减少审计收费。最后,文章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。我们认为,注册会计师没有运用风险导向审计,被审计单位内部审计独立性不高,内部审计人员自身素质不高以及相关的法律法规不健全是造成两者不相关的主要原因。针对实证的结果和原因分析,我们从注册会计师、企业、内部审计人员和资本市场的角度提出了相关政策建议。
[Abstract]:How to choose the suitable internal audit mode is a problem worth pondering. The internal audit mode determines the exertion of the internal audit function and affects the internal audit quality, which is one of the factors that affect the audit fees. Therefore, it is necessary for us to explore the different influence of the internal audit mode under the modern enterprise system on audit fees, and to choose the best internal audit mode, so as to promote its better service for the enterprise and external audit. This paper makes a theoretical comparison and an empirical test of the internal audit model from the point of view of audit fees. First of all, we analyze the influence of internal audit model on audit fees theoretically. Theoretically, the existence of internal audit department can reduce the audit cost and audit risk of auditors, thus reduce the audit fees, and the board-type internal audit model is that the audit fees can be minimized in all the models. The mode of improving audit quality. This indicates that the internal audit mode of the board of directors is a trend of the construction of the internal audit mode in our country in the future. Then, this paper selects IPO Company from 2003 to 2006 as a sample to test the effect of internal audit mode of listed companies on audit fees. However, from the empirical results, we do not find that the establishment of independent internal audit departments can reduce audit fees, nor can we find that the board-type internal audit model can reduce audit fees. Finally, the paper makes a further analysis of the reasons for the lack of correlation between the two in the empirical test and puts forward relevant policy recommendations. In our opinion, the main reasons why CPA does not use risk-oriented audit, the independence of internal audit of the audited unit is not high, the quality of internal auditor is not high and the relevant laws and regulations are not perfect are the main reasons for the lack of correlation between the two. Based on the empirical results and reasons, we put forward some policy recommendations from the perspective of CPA, enterprise, internal auditor and capital market.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45

【引证文献】