Research on internal control audit, internal control deficiency and audit fees

DOI

10.2991/febm-17.2017.60How to use a DOI?

Keywords

internal control audit; audit fees; internal control deficiency

Abstract

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 company's 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.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ting Pan
AU  - Yu Song
PY  - 2017/10
DA  - 2017/10
TI  - Research on internal control audit, internal control deficiency and audit fees
BT  - Proceedings of the Second International Conference On Economic and Business Management (FEBM 2017)
PB  - Atlantis Press
SP  - 455
EP  - 460
SN  - 2352-5428
UR  - https://doi.org/10.2991/febm-17.2017.60
DO  - 10.2991/febm-17.2017.60
ID  - Pan2017/10
ER  -