环境不确定性、内部控制与审计收费

摘要

本文以2008~2013年我国上市公司为考察对象，从环境不确定性角度研究了内部控制与审计收费的关系。实证发现，环境不确定性显著增加了审计风险，提高了审计收费；随着环境不确定性程度的提高，公司的内部控制质量也有所提高，并且有效缓解了环境不确定性对审计收费的正向关系，高质量的内部控制显著降低了审计收费。研究表明，我国审计市场的风险导向审计模式能够得到有效实施，审计师通过收取溢价的方式规避审计风险；进一步地，随着外部环境不确定性的增加，作为一种风险免疫系统的企业内部控制有助于降低环境不确定程度对审计收费的影响，因此加强内部控制建设既具有必要性又具有重要性。%Using Chinese listed firms between 2008 and 2013 as a sample, this paper in-vestigates the effect of internal control on audit fees from the perspective of environment uncertainty.We find that environment uncertainty can increase audit risks and fees significantly, and with increasing environment uncertainty, the quality of internal control has got promoted, thus the positive relationship between environment uncertainty and audit fees has been eased effectively, high quality of internal control significantly reduces audit fees. This may indicate that the mode of risk-oriented auditing can be applied effectively in China’s audit market, auditors will charge a premium to avoid audit risks. Further, with increasing environment uncertainty, internal control, as a kind of internal governance mechanism, can reduce the negative effect of environment uncertainty on audit fees. Thus, the construction and promotion of internal control are necessary and important.