Research on internal control audit, internal control deficiency and audit fees
With the development of the internal control system,the internal control audit has received more attention.This paper takes the A-share listed companies in Shanghai and Shenzhen as a sample,to study the effect of the disclosure of internal control audit report,the opinion of internal control audit and the repair of internal control deficiencies on audit fees.This paper draws the following conclusions: Companies that perform internal control audits pay higher audit fees; When the companys internal control report is issued a standard unqualified opinion,the audit fees will be reduced; Repair of the internal control deficiencies will result in lower audit fees for the following year.
internal control audit audit fees internal control deficiency
Ting Pan Yu Song
School of Economics and Management,Nanjing University of Science and Technology,China
国际会议
上海
英文
455-460
2017-10-21（万方平台首次上网日期，不代表论文的发表时间）