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内部控制缺陷,是内部控制在计划或者是运行中存在的欠缺和漏洞。进入21世纪,随着美国国会通过SarbanesOxley Act法案(简称SOX法案)、中国财政部《内部会计控制规范——基本规范》《企业内部控制配套指引》发布,国内外学者就内部控制缺陷和审计收费的相关性进行了广泛研究,取得了丰富的实证成果。研究主要集中在内部控制缺陷及其被披露,内部控制缺陷的类型、程度以及修正对审计收费的影响作用等方面。
The defects of internal control are the defects and loopholes in the internal control plan or operation. In the 21st century, with the passage of the Sarbanes-Oxley Act (SOX Act) by the US Congress and the “Guidelines for Internal Accounting Control - Basic Specifications” and “Supporting Guidelines for Enterprise Internal Control” promulgated by the Chinese Ministry of Finance, domestic and foreign scholars on internal control deficiencies and audit fees The relevance has been extensively studied and a wealth of empirical results have been achieved. The research mainly focuses on the defects of internal control and the types and degree of disclosure of internal control defects as well as the impact of amendment on audit fees.