Changes in NHS Trust Audit and Non-Audit Fees

Changes in NHS Trust Audit and Non-Audit Fees
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NHS 信托审计和非审计费用的变化

DOI：
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发表时间：
2008
期刊：
影响因子：
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通讯作者：
M. Peel
M. Peel
中科院分区：
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文献类型：
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作者：
Mark A. Clatworthy;H. Mellett;M. Peel

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我们研究如何NHS信托审计和非审计（咨询）费用在1997年和2004年之间的变化，在一段时间内增加公共支出和快速重组提供纵向证据。我们发现，在此期间，审计费用大幅上升，但非审计费用大幅下降。NHS信托支付给外部审计师的费用低于私营部门的同行，这可能是由于信托受到更严格的监管，审计委员会保留了有影响力的监管作用，也是占主导地位的审计师。
We examine how NHS trust audit and non-audit (consultancy) fees changed between 1997 and 2004, providing longitudinal evidence during a period of increased public expenditure and rapid restructuring. We find that audit fees rose dramatically over the period, though non-audit fees fell substantially. NHS trusts pay less to their external auditors than their private sector counterparts, probably in consequence of the trusts being more heavily regulated, with the Audit Commission retaining an influential regulatory role and also being the dominant auditor.