企业信息化水平对审计收费的影响研究

发布时间：2018-04-19 23:21

本文选题：信息化 + 审计收费　；参考：《审计研究》2017年01期

【摘要】：信息技术的应用已彻底改变了企业的经营管理环境,本文从审计收费的角度探讨了企业信息化发展对注册会计师审计的影响。研究发现,企业信息化水平与审计收费呈显著正相关关系。进一步分析发现,当企业存在不恰当的信息技术使用动机和目的、注册会计师信息化审计专业胜任能力不足时,企业信息化水平与审计收费的正相关关系更加显著;当企业信息技术使用动机和目的正确、注册会计师信息化审计专业胜任能力较强时,企业信息化水平与审计收费的正相关关系则不显著。本文的结论对于信息化环境下我国注册会计师提高执业能力、降低审计风险具有指导意义。
[Abstract]:The application of information technology has completely changed the management environment of enterprises. This paper discusses the impact of the development of enterprise information on the audit of certified public accountants from the angle of audit fees. It is found that there is a significant positive correlation between the level of enterprise informatization and audit fees. Further analysis shows that the positive correlation between the level of enterprise informatization and audit fees is more significant when there are improper motivation and purpose of using information technology and insufficient competence of certified public accountant in information audit. When the motivation and purpose of enterprise information technology is correct and the professional competence of certified public accountant information audit is strong, the positive correlation between the level of enterprise information technology and audit fees is not significant. The conclusion of this paper is of guiding significance for China's certified public accountants to improve their practicing ability and reduce the audit risk under the information environment.
【作者单位】：中南财经政法大学会计学院;台湾政治大学会计系;
【基金】：政部首批“会计名家”培养工程资助项目“中国注册会计师行业综合评价指数研究” 中南财经政法大学博士研究生科研创新项目(项目批准号:2014B0906)的资助
【分类号】：F239.4;F270.7

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