The Impact Research About The Effectiveness Of Information Internal Control And Audit Pricing

With the development of accounting information, internal control system and the audit environment has entered a new era: on the basis of information. No doubt information that involves all aspects of social economy, including internal control and audit pricing, the information technology to the traditional internal control evaluation system and the audit environment has a substantial innovation. Audit pricing is an accounting firm process to provide services, this process is influenced by many factors, such as the risk to the business, enterprise size, etc. Internal control of enterprises operate, only in accordance with the rules and regulations and business practices, so more and more manager get the attention, at the same time, internal control also begins to be included in the audit work. In terms of information technology, the related research for internal control effectiveness and audit pricing is still not mature,and the existing conclusions are different. There are two main reasons: one is the effectiveness of internal control evaluation system is not perfect; two is the selection of sample time and industry difference is too big.This article uses the combination of theoretical analysis and empirical analysis methods, under the comprehensive and research of informatization on the relationship between internal control and audit pricing. First of all, the theoretical part, with the principal-agent theory, the theory of "deep pocket", market supply and demand theory.Information affect the development of internal control and audit as the main line, then analysis from different angles. Secondly, dynamic analysis, emphasizes the information characteristics of internal control, forecasts information internal control effectiveness and trends in the future. Finally, the empirical part, it used to collect real data, description analysis, correlation analysis, and regression analysis.This article research conclusion shows that: informatization affect audit pricing of the audit environment, internal control system need more comprehensive system. Under the new evaluation system of internal control is negative correlation relationship. At the same time, with the development of economy and the improvement of the laws and regulations, the relationship between the effectiveness of internal control and audit pricing is different in each year, the correlation appears increasing trend, this conclusion filled in the information era of the relationship between internal control and audit pricing. To be sure, the article finally put forward opinions to improve the audit pricing behavior, paving the way for the development of audit pricing model.