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论文编号：	1812
作者编号：	031707
上传时间：	2010/5/12 16:33:09
中文题目：	审记委员会对审计收费影响的实证研究
英文题目：	audit committee audit fees influence
指导老师：	张继勋
中文关键字：	审计委员会 审计收费 影响
英文关键字：	audit committee audit fees influence
中文摘要：	审计委员会的基本职能包括：监督财务报告的职能；保证审计质量的职能；控制风险的职能。由于审计委员会制度确实在监督公司财务状况中发挥了积极作用，现已成为西方企业普遍采用的公司治理机制之一，而在我国还处于起步阶段，许多方面有待探索。 本文的研究主要采用了实证研究的方式，检验和分析了我国上市公司成立的审计委员会及其特征对审计收费的影响。本文首先在引言部分，介绍了文章的研究意义、创新点、研究方法与研究框架，最后回顾了国内外相关文献。在第二部分，本文介绍了审计委员会的职能和其发展的历程，对审计委员会在我国的发展进行了简单的总结和分析。随后文章分析了审计委员会的设立和审计委员会的特征分别对审计收费的影响。在理论分析的基础上，文章的第四部分利用我国上市公司在年报中披露的审计收费和审计委员会的数据，对我国上市公司审计委员会的设立对审计收费的影响进行实证研究。为了更进一步理解审计委员会对审计收费的影响，在第四部分的基础上，文章的第五部分对我国审计委员会的特征和审计收费的关系进行实证研究。文章的最后是对全文的总结。 通过分析，笔者得出了以下的结论：我国审计委员会的设立确实影响审计收费，审计委员会的设立确实能够提高审计质量，扩大审计范围，避免审计时间的减少，从而增加审计费用。同时，审计委员会的规模也能够影响审计收费，审计委员会的规模越大，会获得更多的权威和能力，从而能对管理层施加影响，避免其对外部审计师施加压力，降低审计收费。但是，影响审计委员会有效性的一些关键特征，审计委员会的独立性和专业化程度却与审计收费之间不存在任何的相关性。虽然审计委员会召开会议的次数与审计收费的相关性是显著的，但这种相关性是负向的。笔者认为，这也可能是因为，审计委员会通过召开会议加强了与内部审计之间的沟通，有效及时地监督内部控制，减少内部控制风险，导致外部审计减少实质性测试，从而降低审计费用。
英文摘要：	Many official organizations and bodies have proposed important roles for audit committee in three domains of oversight: financial reporting and control, external auditors, and internal control strength. Because audit committee does monitor financial position effectively. Most west corporations have set up audit committees as one of their corporation government systems. But in china, the development of audit committee is on the stage of beginning and there are many areas needed further study. In this paper, empirical research is conducted to investigate the relationship between audit committee and audit fees. The first section introduces the method and the structure of this paper and reviews prior literature, followed by introduction of the development and the role of audit committee. The third section analyzes the relationship between audit committee and audit fees in theory. In follow, empirical studies are conducted to examine the association between audit fees, the existence of an audit committee and the characteristics of audit committee, using a dataset comprising publicly available data obtained from a survey of listed companies. The final section details conclusions and advices. By analyzing, the following results are found out. There is a significant positive association between the level of audit fees and the existence of an audit committee. This evidence proves that the existence of an audit committee can improve audit quality and therefore increases audit fees. In addition, this paper also examines the association between audit fees and the characteristics of audit committee. It finds a significant positive association between the number of audit committee members and audit fees. It finds that audit committee independence and financial expertise are not significantly, positively associated with audit fees. Meeting frequency is negatively associated with higher audit fees at conventional levels. The audit committee may strengthen the communication with internal audit and eliminate the internal control risk, which leads to less substantial tests and therefore the reduction of audit fees.
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