The Relationship Between The Quality Of Internal Control And Audit Pricing Of Company

Pricing is a link between the audit firm and the client ties,the amount of audit pricing willaffect the economic interests of both sides.Pricing for both research audit firm and the auditedentity to help evaluate the current audit fees are fair and reasonable, but also conducive to theexistence of low-cost monitoring regulatory authorities, such as unfair competition to attractcustomers on the audit market phenomenon.Audit pricing literature research stage, althoughthere has been a lot, but most of them are analyzed from a traditional perspective.With therecent rise of internal controls related research, internal audit controls will affect the pricing ofthe issue has begun to attract attention to some scholars, including the start of the studyanalyzed the impact of a class of internal quality control audit pricing of listedcompanies.However, previous studies due to internal quality control measures adopted bydifferent, causing people to disagree on internal control and audit pricing relationships.Basedon this, this paper focuses on the internal control and audit pricing relationship quality,focusing on the merits of the quality of internal controls, the impact of the accounting firmaudit fees in order for the control of internal audit pricing relationships provide furtherempirical evidence, listed companies and to promote between audit firm pricing morescientific and reasonable.This paper intends to use the research methods of theoretical analysis and empiricalresearch, first at home and abroad for internal quality control and audit pricing theorysummarized, sort out the current development of domestic and foreign-related research.Then,based on goal-oriented scientific and reasonable construction of the internal control evaluationsystem of quality indicators, using principal component analysis results of internal qualitycontrol measure.Then expand the empirical research, focusing on analysis of the quality ofinternal control of listed companies and audit pricing, relationship audit fee rate. Finally,make relevant policy recommendations based on these studies.