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山东农业大学硕士学位论文
摘要
二十一世纪初，财务欺诈事件的发生使内部控制引起了各界的广泛关注，而审计作
为第三方事务所与企业之间的桥梁，影响其费用高低的因素也广为探讨，良好的内部控
制建设能够合理保证审计费用、规避审计风险，因此内部控制质量与审计费用的关系逐
步成为研究热门。智能时代的到来让数字化、信息化步入了人们的视野，信息化技术因
其被各个领域应用的频繁度和广泛度，为企业的逐步发展奠定了有力基础。在这样的时
代背景之下笔者引入信息化水平这一变量，并划分三个维度开展内部控制质量、企业信
息化水平与审计费用三者关系的研究分析。
本文在国内外相关文献基础的回顾之上，对内部控制质量、企业信息化水平与审计
费用进行了综述研究、概念界定、理论基础与作用机理分析，提出相应假设并构建好回
归模型，随后以 2018年-2020年 A股上市公司的数据作为观测值，利用 Excel和 stata15.0
进行了多元回归分析和调节效应检验分析，探讨并验证了内部控制质量、企业信息化水
平与审计费用三者之间的作用机理。
经过稳健性检验得出如下可靠结论：（1）内部控制质量与审计费用呈显著负相关
关系，即被审单位内部控制质量水平越高，审计人员收取的审计费用越低。（ 2）企业
信息化水平与审计费用呈显著负相关关系，即上市企业信息化水平越高，向审计人员支
付的费用越低。具体分为企业信息技术设施水平越高，审计费用越低；企业信息人力资
源水平越高，审计费用越低；企业信息化效益水平越高，审计费用越低。（ 3）企业信
息化水平在内部控制质量与审计费用的负相关关系中起到了调节作用，三个维度的调节
作用不相同。具体分为，企业信息技术设施水平抑制了内部控制质量与审计费用的负相
关关系；企业信息人力资源水平加强了内部控制质量与审计费用的负相关关系；企业信
息化效益水平对二者的影响不明显。笔者根据实证回归结果得出的相关结论，从对被审
计企业自身、对第三方审计及对行业外部监管三个层面提出相应发展建议，试图为第三
方审计工作和上市公司提供一些借鉴与参考。
关键词：内部控制质量；企业信息化水平；审计费用
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内部控制质量、企业信息化水平与审计费用
Abstract
At the beginning of the 21st century, the occurrence of financial fraud to make i
nternal control has attracted wide attention from all walks of life, and as a third party
audit firm and a bridge between enterprises and the factors influencing the fees char
ged by also widely discussed, good internal control construction can reasonable assura
nce audit fees, to evade the audit risk, so the relationship between internal control qu
ality and audit fees to gradually become a hot research. With the advent of the intellig
ent era, digitalization and information technology have entered people's vision. Informa
tion technology has laid a strong foundation for the gradual development of enterprise
s because of its frequent and extensive application in various fields. Under such backg
round, the author introduces the variable of informatization level, and divides three di
mensions to carry out the research and analysis of the relationship between internal co
ntrol quality, enterprise informatization level and audit cost.
Based on the review of relevant literature at home and abroad, this paper reviews
the quality of internal control, enterprise informatization level and audit cost, defines
the concept, analyzes the theoretical basis and the mechanism of action, puts forward
the corresponding hypotheses and constructs the regression model, and then takes the
data of a-share listed companies from 2018 to 2020 as the observation value. Excel an
d Stata15.0 were used for multiple regression analysis and moderating effect test analy
sis, and the mechanism among internal control quality, enterprise informatization level
and audit cost was discussed and verified.
After robustness test, the following reliable conclusions are drawn :(1) There is a
significant negative correlation between the quality of internal control and audit fees,
that is, the higher the level of internal control quality of audited units, the lower the
audit fees charged by auditors. (2) There is a significant negative correlation between e
nterprise informatization level and audit cost, that is, the higher the informatization lev
el of listed enterprises, the lower the fees paid to auditors. Specifically, the higher the
level of information technology facilities, the lower the audit cost; The higher the lev
el of enterprise information human resources, the lower the audit cost; The higher the
enterprise informatization benefit level is, the lower the audit cost is. (3) Enterprise inf
ormatization level plays a moderating role in the negative correlation between internal
control quality and audit cost, and the moderating role of the three dimensions is diff
erent. Specifically, the level of information technology facilities inhibits the negative co
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