本文選題：項目審計工時　切入點：客戶特征　出處：《審計研究》2011年05期

【摘要】：審計市場競爭的加劇使審計項目的成本管理越來越受到關注。有的學者以項目審計工時衡量審計成本,試圖探索影響項目審計成本的各種因素。本文歸納和分析了學術界對項目審計工時影響因素模型的研究成果,發(fā)現(xiàn)項目審計工時主要受客戶特征的影響。其中客戶規(guī)模和經(jīng)營復雜性與項目審計工時顯著正相關,風險因素與項目審計工時之間的相關性則受到風險指標、客戶行業(yè)、工時類型等因素的影響。關于事務所的規(guī)模和品牌、行業(yè)經(jīng)驗、審計年限、非審計服務和審計技術方法等特征與項目審計工時之間關系的研究結果存在許多分歧,需要在今后的研究中進一步驗證。
[Abstract]:With the increasing competition in audit market, more and more attention is paid to the cost management of audit projects. This paper summarizes and analyzes the results of academic research on the model of influencing factors of project audit man-hour. It is found that the project audit hours are mainly influenced by the customer characteristics, in which the customer size and operational complexity are positively correlated with the project audit hours, and the correlation between the risk factors and the project audit hours is influenced by the risk indicators. There are many differences on the relationship between the size and brand of firms, industry experience, audit years, non-audit services and audit technical methods and the relationship between audit hours and project audit hours. Further verification is needed in future studies.
【作者單位】： 南京理工大學經(jīng)濟管理學院;
【基金】：教育部人文社會科學研究青年基金項目(項目批準號:10YJC63068) 國家自然科學基金青年項目(項目批準號:71002107)的階段性研究成果 南京理工大學“紫金之星”基金;南京理工大學經(jīng)濟管理學院高層次課題預研基金的資助
【分類號】：F239.4
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本文編號：1686192