Research on the impact of enterprise digital transformation on audit fees
企业数字化转型对审计费用的影响研究

摘要

企业数字化转型不仅再造了企业的生产经营流程，还彻底改变了会计信息的生产、处理、报告的环境和流程，这也对注册会计师开展审计工作提出了新的要求和挑战，影响着审计人员的工作。在此背景下，审计收费的影响因素有了新的变化，企业数字化转型通过提升公司治理水平、提高信息质量和审计效率，实现审计效率的提升和审计成本的降低，从而减少了审计费用。

Abstract

The digital transformation of enterprises not only reengineers the production and operation processes of enterprises but also thoroughly alters the environment and processes for the production, processing, and reporting of accounting information. This also poses new requirements and challenges for certified public accountants in conducting audit work and affects the work of auditors. Against this backdrop, the influencing factors of audit fees have undergone new changes. The digital transformation of enterprises enhances corporate governance, improves information quality, and boosts audit efficiency, thereby increasing audit efficiency and reducing audit costs, and ultimately lowering audit fees.