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本文以“中概股”危机前后在美上市中国公司为样本,实证研究了会计师事务所及其审计师面临的法律风险变化对内部控制质量与审计收费关系的影响。研究结果表明:第一,总体而言,内部控制质量与审计收费不存在显著关系;第二,会计师事务所及其审计师面临的法律风险变化对内部控制质量与审计收费关系影响不显著;第三,在法律风险增加前,会计师事务所规模对内部控制质量与审计收费关系影响不显著,但在法律风险增加后,“四大”对内部控制质量低的客户收取较多的审计费用,而“非四大”在法律风险增加后更倾向于在实质性测试阶段增加审计投入,导致对内部控制质量低的客户反而收取较少的审计费用。本文的研究揭示了内部控制质量与审计收费之间关系受会计师事务所规模和会计师事务所及其审计师面临的法律风险变化两个调节因素的影响,第一层次的调节因素是会计师事务所规模,第二层次的调节因素是会计师事务所及其审计师面临的法律风险变化;本文的研究结论也表明现代风险导向审计在实务中的运用在“四大”和“非四大”之间存在明显差异,“四大”比“非四大”更能按照现代风险导向审计准则的要求执行审计。
This paper takes the Chinese companies listed in the United States before and after the crisis as a sample to empirically study the impact of changes in legal risk faced by accounting firms and their auditors on the relationship between internal control quality and audit fees. The results show that: firstly, there is no significant relationship between the quality of internal control and audit fees; secondly, the change of legal risk faced by accounting firms and their auditors has no significant effect on the relationship between the quality of internal control and audit fees; Third, before the increase of legal risk, the scale of accounting firm had no significant effect on the relationship between the quality of internal control and audit fees. However, after the increase of legal risk, the “Big Four” charged more customers with lower internal control quality fees , While “non-big four” tend to increase audit input during the substantive testing after the legal risk increases, resulting in less audit fees instead for customers with low internal control. The research in this paper reveals that the relationship between the quality of internal control and audit fees is influenced by two factors: the size of the accounting firm and the change of legal risk faced by the accounting firms and their auditors. The first level of adjustment is the size of the accounting firm The second level of adjustment is the change of legal risk that accounting firms and their auditors are facing. The conclusion of this paper also shows that the application of modern risk-oriented audit in practice is not only in the “big four” and “non-big” “There are significant differences between the” big four “than” non-big four "more in accordance with the requirements of the modern risk-based audit guidelines for the implementation of the audit.