Enterprise Internal Control Audit in Information Technology Environment

Fang, Xiaohong; Zhang, Chengwei

doi:10.1007/978-981-19-4132-0_39

Cited by 1 publication

(1 citation statement)

References 19 publications

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“…Audit pricing refers to the audit fee paid by the auditee after the CPA completes the audit work in accordance with the commercial audit agreement [2].China's audit market is still in its infancy, and the audit pricing has not yet formed a unified law [3].As one of the basic procedures of listed companies, audit is especially important.The pricing of the audit is affected by the risk assessment results, and is the result of the balance between the public interest and the interests of the industry, usually determined according to the size of the company's assets [4].Usually, if the audit object is a listed company controlled by the state, the audit risk will be greatly reduced and the price will be lower; if the largest shareholder is too high, it is easy to escape the supervision of the board of directors, and the audit will face greater risks and the price will be higher [5].Therefore, in the consideration factors of accounting firms, the effectiveness of the internal control system of the service object is also an index that cannot be ignored.…”

Section: Introductionmentioning

confidence: 99%

The influence of Internal Control effectiveness on Audit pricing: based on the empirical Evidence of Shenzhen Stock Exchange Manufacturing Industry

Li¹

2023

FBEM

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In recent years, incidents such as chairman Kant being arrested by the police for suspected crimes occur frequently. In the development process of these incidents, the negligence of internal control has played a guiding role. This warns us that listed companies in addition to timely disclosure of internal control reports, establish and improve the internal control system construction, but also the introduction of external supervision system, timely audit work, and the effectiveness of enterprise internal control on the follow-up audit work of audit pricing is worth discussing. This paper takes the data of 354 manufacturing companies listed in 2017 and 2018 in Shenzhen Stock Exchange from 2015 to 2017 in 2018 as samples to explore the impact of the effectiveness of internal control on audit pricing. The empirical results show that there is no significant negative correlation between the effectiveness of internal control of this year and the audit pricing of this year, and a significant negative correlation between the effectiveness of internal control of the previous year and the audit pricing of this year, indicating that the effectiveness of internal control of the previous year is an important influencing factor of the audit pricing of this year. Starting from the effectiveness of internal control, this paper discusses the influencing factors of audit pricing, enriches the research on the influencing factors of audit pricing, and provides relevant reference information for the government to standardize audit pricing.

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Section: Introductionmentioning

confidence: 99%

The influence of Internal Control effectiveness on Audit pricing: based on the empirical Evidence of Shenzhen Stock Exchange Manufacturing Industry

Li¹

2023

FBEM

View full text Add to dashboard Cite

show abstract

Enterprise Internal Control Audit in Information Technology Environment

Cited by 1 publication

References 19 publications

The influence of Internal Control effectiveness on Audit pricing: based on the empirical Evidence of Shenzhen Stock Exchange Manufacturing Industry

The influence of Internal Control effectiveness on Audit pricing: based on the empirical Evidence of Shenzhen Stock Exchange Manufacturing Industry

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