Listed Companies Integrate Audit Pricing

With the rapid development of the market economy, economic actors is good, healthy internaland external operating environment by the concerns of the community, not only with the economic beha-vior of economic exchanges between the unit itself, but also including the contrast of different industriesand the national economy; along with the enactment of the Sarbanes-Oxley Act, our internal control auditrequirements become more perfect, still auditing standards, enterprises need to gradually carry out internalcontrol audit by an accounting firm to conduct an internal control the behavior of the audit and the audit offinancial statements consolidate audit. Increasing along with the contents of the audit, the auditors to com-plete the audit work, reduce audit risk, audit objectives, audit costs continue to increase, to this end, thispaper studies integrated audit, using the same accounting firm to audit whether reduce audit fees, enterpriseinternal control is good or bad, whether a large extent the impact of audit fees.In order to solve the problem of this study to collect the data of the2011annual audit of internalcontrol of listed companies on audit fees and other related variables, the design audit fees model to verifythe proposed underlying assumptions. Set up four independent variables were the type of audit opinion (in-cluding internal control audit opinion and financial statements audit opinion), with the audit, the internalcontrol audit fee rate; enterprise internal control audit fees are not disclosed separately in the disclosure ofaudit fees and financial statement audit costs, therefore, can only be derived through indirect methods ofinternal control audit fee rate this argument indicators, in order to minimize the degree of interference ofother factors, the paper selected six control variables, more comprehensive consideration to the relevantfactors to design further audit model. After the analysis, found that the internal control audit fees and audit expense ratio was significantly positively related to internal control significant correlation between the caseand audit fees; type of audit opinion and audit fees are not significantly related, the reason is that the mainsample Central Africa less standard audit opinion, and along with the improvement of the regulatory system,have an impact on buying behavior on the audit opinion and audit of collusion; integration with the auditthat is not significant audit and audit related charges, which also shows on the current the status quo, thesame accounting firm audit, between the use of the annual audit and internal control audit is not sufficient,this is the future integration of audit to improve.Internal control is essential for the development of an enterprise, reasonable assurance that theenterprise has on how to better improve the internal control of enterprises and investors are deeply con-cerned about, and to take the internal control audit, is reasonable by an independent third party to ensuregood corporate way for operators. Either for enterprises or investors and the broader economic groups, es-pecially for the business itself, the healthy development are very important. But on the current situation ofthe country, the shorter the time of the internal control audit integrated audit experience is not rich, betterresearch and audit fees and consolidate audit relationship between audit market supply and demand sidesare important part of. The same time, with the trend of increasing internal control audit enterprises, auditfees will be more attention to this need a better understanding of the impact of the audit pricing factors,which is later studies one.