Proceedings of the Second International Conference On Economic and Business Management (FEBM 2017)

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

Authors
Ting Pan, Yu Song
Corresponding Author
Ting Pan
Available Online October 2017.
DOI
https://doi.org/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.
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Proceedings
Second International Conference On Economic and Business Management (FEBM 2017)
Part of series
Advances in Economics, Business and Management Research
Publication Date
October 2017
ISBN
978-94-6252-423-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/febm-17.2017.60How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

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  - Second International Conference On Economic and Business Management (FEBM 2017)
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/febm-17.2017.60
DO  - https://doi.org/10.2991/febm-17.2017.60
ID  - Pan2017/10
ER  -