房地产行业内部控制对审计收费的影响研究目录摘要.........................................................................................................................................................IAbstract..........................................................................................................................................................II1相关理论......................................................................................................................................................11.1内部控制缺陷的认定...............................................................................................................................11.2内部控制缺陷整改的界定.......................................................................................................................11.3内部控制审计定义...................................................................................................................................11.4内部控制审计...........................................................................................................................................21.4.1审计定价模型.......................................................................................................................................21.4.2审计风险模型........................................................................................................................................21.4.3委托代理理论........................................................................................................................................342.1样本选取和数据来源...............................................................................................................................42.2变量选取...................................................................................................................................................42.2.1被解释变量............................................................................................................................................42.2.2解释变量................................................................................................................................................42.2.3控制变量................................................................................................................................................42.3模型构建...................................................................................................................................................53内控缺陷与审计收费相关性的实证检验分析..........................................................................................73.1描述性统计分析宏观分析.......................................................................................................................73.1.1审计费用................................................................................................................................................83.1.2应收账款占总资产的比重....................................................................................................................93.1.3应收账款和存货占比............................................................................................................................93.1.4资产负债率....................................................................
