【作者】 张国清；

【机构】 厦门大学会计发展研究中心；

【摘要】 基于我国2007-2009年期间自愿进行内部控制审计并获得的无保留内部控制审计意见公司年度样本986个以及控制样本3540个,我们发现,首次进行内部控制审计的公司,与前一会计年度相比,其审计收费更高,平均而言增长18.2%;与控制样本相比,获得无保留内部控制审计意见公司的审计费用没有显著差异,也即公司是否获得无保留内部控制审计意见,对审计费用没有影响。公司进行内部控制审计会使得审计师的审计努力增加或审计风险更大,而无保留内部控制审计意见所代表高质量的内部控制又使得公司控制风险和审计师的审计努力降低,综合正反两方面的效应可能使得公司获得无保留内部控制审计意见对审计费用没有影响。我们还发现,我国上市公司主动披露内部控制缺陷和获得非标内部控制审计意见的比例都很低。我们的研究结果有益于评价内部控制审计的成本效益性及其制度变迁效果,为市场各方提供信息参考。更多还原

【Abstract】 This paper chooses 986 samples which voluntarily complemented internal control audit and attained clean opinion of internal control audit during 2007-2009,and 3540 control samples.Based on our empirical evidence,the audit fees for the firms in our sample for the first year of implementation of internal control audit is significantly higher than corresponding fees for the just previous fiscal year,and the average growth rate is 18.2%.The audit fees of firms with clean opinion of internal control audit are not notably different from those of control samples without clean opinion of internal control audit.That is,whether the firms get clean opinion of internal control audit does affect audit fees.The implementation of internal control audit results in more audit efforts of CPA or greater audit risk,but the high quality internal control presented by the clean opinion of internal control audit reduces the control risk of clients and the audit efforts of CPA.Therefore,the positive and negative effects may cancel out,thus clean opinion of internal control audit does not influence audit fees.Also,we find that the listed companies rarely disclosed internal control deficiencies and modified opinion of internal control audit.Our research contributes to the evaluation of the cost-benefit of internal control audit and the effects of institution change,and provides incremental information for varied market participants.更多还原