企业内部控制有效性与审计定价关系的实证研究

发布时间：2018-10-30 16:39

【摘要】：我国会计师事务所一般采用政府指导定价方式进行审计定价,但由于受到主客观条件的限制,政府指导定价暴露出如定价标准不合理、定价要素不统一等问题,其合理性受到质疑与挑战。据研究统计,影响审计定价的因素主要为审计成本与审计风险,而企业内部控制有效不仅可以节约注册会计师的审计成本投入,还可降低其所承担的审计风险。论文以此为突破点,对企业内部控制水平进行有效地评价,并以此为基础展开对企业内部控制与审计定价的相关性研究。我国财政部在《企业内部控制基本规范》中对内部控制目标进行了界定,即合理保证企业经营管理合法、资产安全、财务报告及相关信息真实完整、提高经营效率、促进企业发展。在此基础上,本文将总目标分解为战略目标、经营目标、报告目标、合规性目标、资产安全性目标等五个子目标,并用一套可量化的指标体系,运用层次分析法确定各目标的权重,构建基于内控目标的内部控制评价体系。为确保评价体系真实有效,本文筛选选取了2011年沪、深两市922家上市公司作为样本企业,对评价体系进行了实证检验,检验结果表明该评价体系具有较强的实践价值。基于上述内部控制评价体系,得出我国样本上市公司的内部控制评分,以此作为企业内部控制质量的替代变量,纳入审计定价模型,并选取2012年与2011年沪、深两市816家公司对其进行实证研究,得出结论：企业内部控制有效性水平与审计定价存在显著的负相关关系,当企业的内部控制有效性水平发生变化时,事务所的审计定价也会随之进行适当幅度的反方向调整,这与我国审计定价市场的实际情况相符。本文通过研究企业内部控制有效性与审计定价的关系,为完善我国企业内部控制制度提供了理论指导和经验证据的同时,揭示了我国审计市场产品服务的定价规律,为政府相关部门制定合理的审计定价标准、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。图5幅,表21个,参考文献91篇。
[Abstract]:Accounting firms in our country generally use government-guided pricing to carry out audit pricing. However, due to the restrictions of subjective and objective conditions, government-guided pricing exposes such problems as unreasonable pricing criteria and inconsistent pricing elements. Its rationality is questioned and challenged. According to the research statistics, audit cost and audit risk are the main factors influencing audit pricing, and the effective internal control of enterprises can not only save the audit cost input of certified public accountants, but also reduce the audit risk they bear. This paper takes this as the breakthrough point, carries on the effective appraisal to the enterprise internal control level, and carries on the correlation research to the enterprise internal control and the audit pricing based on this. The Ministry of Finance of our country has defined the objective of internal control in the basic Standard of Enterprise Internal Control, which is to reasonably guarantee the legal operation and management of enterprises, the safety of assets, the authenticity and integrity of financial reports and related information, and the improvement of business efficiency. Promote the development of enterprises. On this basis, the overall objective is divided into five sub-objectives: strategic objective, business objective, reporting goal, compliance goal and asset security objective, and a set of quantifiable index system is used. The weight of each target is determined by AHP and the evaluation system of internal control based on internal control target is constructed. In order to ensure that the evaluation system is true and effective, this paper selects 922 listed companies from Shanghai and Shenzhen stock markets in 2011 as sample enterprises, and makes an empirical test on the evaluation system. The results show that the evaluation system has strong practical value. Based on the above internal control evaluation system, the internal control score of the sample listed companies in our country is obtained, which is regarded as the substitute variable of the internal control quality of the enterprises, and is included in the audit pricing model, and Shanghai, 2012 and 2011 are selected. The empirical study of 816 companies in Shenzhen and Shenzhen has concluded that there is a significant negative correlation between the level of internal control effectiveness and audit pricing, when the level of internal control effectiveness changes, The audit pricing of the firm will be adjusted in the opposite direction, which is consistent with the actual situation of the audit pricing market in our country. By studying the relationship between the effectiveness of internal control and audit pricing, this paper provides theoretical guidance and empirical evidence for perfecting the internal control system of enterprises in China, and reveals the pricing law of the products and services of audit market in China. It provides empirical evidence and useful information for government departments to establish reasonable auditing pricing standards, to restrain unfair competition in CPA industry, and to standardize the development of the industry. 5 figures, 21 tables, 91 references.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F239.4

【共引文献】