| Since2003, China’s relevant departments have issued a series of internal control regulations, in order to perfect the internal control system of the listed company. The listed company’s internal control information disclosure quality has become the economic management and other areas in a very important research subject. In2008, issued the enterprise internal control basic standard ", point out clearly can employ securities, futures qualification of an accounting firm company the effectiveness of internal control, it is very good with the internal control and audit, the relationship between the study of internal control and audit pricing correlation, provides a good foundation.By using the financial report of listed companies in2010, I set comprehensive index to evaluate the quality of internal control information disclosure, and the concrete is divided into three levels. Paper establishes the relevant index of the quality to evaluate the company’s internal control information disclosure of the timeliness, integrity and authenticity of the2010Shanghai a-share751listed companies. Through to the internal control information disclosure quality score results statistical description, we find that at present the listed company’s internal control information disclosure quality is not ideal in China. And at the same time through regression analysis to further explore the enterprise internal control information disclosure quality on the influence of the audit pricing, that the listed company’s internal control information disclosure quality to audit pricing significant influence, internal control audit pricing information disclosure quality and have a significant negative correlation. Finally, based on the theoretical analysis and empirical results, this paper puts forward how to perfect the listed company’s internal control information disclosure system, and analyzes how to determine the more reasonable audit fee (or audit pricing). |
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