本文選題：中國　切入點(diǎn)：上市公司　出處：《吉林大學(xué)》2004年碩士論文

【摘要】：近年來上市公司虛假財(cái)務(wù)報(bào)表事件以及會(huì)計(jì)師事務(wù)所審計(jì)失敗的情況在國內(nèi)外不斷發(fā)生，由于審計(jì)服務(wù)具有“準(zhǔn)公共產(chǎn)品”的特殊屬性，社會(huì)有必要尋找一種有效的手段來控制其質(zhì)量，以確保公眾的社會(huì)利益和整個(gè)市場經(jīng)濟(jì)的有效運(yùn)轉(zhuǎn)。 本文認(rèn)為審計(jì)服務(wù)定價(jià)的標(biāo)準(zhǔn)和模式是控制和管理審計(jì)質(zhì)量以及注冊會(huì)計(jì)師獨(dú)立性的一個(gè)重要方面。首先，審計(jì)服務(wù)的定價(jià)是保證審計(jì)質(zhì)量的一個(gè)必要條件：雖然較高的審計(jì)收費(fèi)并不一定代表較高的審計(jì)質(zhì)量，但要保證一定標(biāo)準(zhǔn)的審計(jì)質(zhì)量，就必須有一定標(biāo)準(zhǔn)的審計(jì)成本的投入，會(huì)計(jì)師事務(wù)所也就自然要收取高于這一審計(jì)成本的收費(fèi)。所以每一個(gè)審計(jì)質(zhì)量標(biāo)準(zhǔn)都應(yīng)該對應(yīng)著一個(gè)最低的審計(jì)收費(fèi)標(biāo)準(zhǔn)。另外，審計(jì)服務(wù)的定價(jià)模式也會(huì)影響到注冊會(huì)計(jì)師的獨(dú)立性。注冊會(huì)計(jì)師的經(jīng)濟(jì)利益與被審計(jì)公司的經(jīng)濟(jì)利益有著本質(zhì)上的相互依賴性，但是，獨(dú)立性的要求顯然和注冊會(huì)計(jì)師與被審公司之間的經(jīng)濟(jì)依賴性相矛盾。要想調(diào)和這種矛盾，就必須確定一個(gè)合理的審計(jì)定價(jià)標(biāo)準(zhǔn)。同時(shí)，審計(jì)定價(jià)可以作為一種“信號(hào)”，向社會(huì)公眾傳達(dá)上市公司的某種信息，成為人們衡量公司好壞的標(biāo)準(zhǔn)之一。綜上，關(guān)于審計(jì)服務(wù)定價(jià)模式的研究是十分必要的。 目前，中國的審計(jì)收費(fèi)采取的是政府指導(dǎo)價(jià)，與國外事務(wù)所以市場調(diào)節(jié)價(jià)格為主的定價(jià)模式相比，中國的會(huì)計(jì)師事務(wù)所收費(fèi)制度缺乏激勵(lì)因素，平均水平偏低。首先，由于中國尚無完善的以民事責(zé)任為核心注冊會(huì)計(jì)師法律責(zé)任的體系和規(guī)范，因而中國的審計(jì)師沒有這一行業(yè)應(yīng)有的高風(fēng)險(xiǎn)意識(shí)，在定價(jià)的過程中也就沒有過多地考慮審計(jì)風(fēng)險(xiǎn)方面的因素。其次，中國審計(jì)市場集中度較低，審計(jì)行業(yè)競爭激烈，為了爭奪客戶，會(huì)計(jì)師事務(wù)所之間存在壓價(jià)競爭的現(xiàn)象；另外，由于中國資本市場和公司治理機(jī)制還存在許多不足，上市公司并沒有形成對高質(zhì)量審計(jì)服務(wù)的有效需求。刨除環(huán)境因素的影響，本文認(rèn)為正常的審計(jì)收費(fèi)應(yīng)該與審計(jì)質(zhì)量、審計(jì)成本 WP=56 和審計(jì)風(fēng)險(xiǎn)相匹配。當(dāng)審計(jì)收費(fèi)不能與這些因素相對應(yīng)，而出現(xiàn)過高和過低的情況時(shí)，那么審計(jì)的質(zhì)量與注冊會(huì)計(jì)師的獨(dú)立性就是值得懷疑的。 為了進(jìn)一步研究中國上市公司審計(jì)收費(fèi)的影響因素，本文從2000、2001、2002三年滬、深兩市的上市公司中選取樣本，以年報(bào)審計(jì)收費(fèi)為研究對象，對樣本中的相關(guān)數(shù)據(jù)做出相應(yīng)的描述性統(tǒng)計(jì)。并通過建立審計(jì)成本模型進(jìn)一步推導(dǎo)出反映審計(jì)收費(fèi)與公司規(guī)模、業(yè)務(wù)性質(zhì)、審計(jì)風(fēng)險(xiǎn)，以及審計(jì)質(zhì)量等各相關(guān)因素之間關(guān)系的多元線性回歸方程。描述性統(tǒng)計(jì)顯示：目前中國的審計(jì)收費(fèi)橫向看來具有行業(yè)、地區(qū)，以及執(zhí)行審計(jì)的事務(wù)所類型的差異；縱向比較三年的收費(fèi)水平，可以看到：雖然目前中國的審計(jì)收費(fèi)水平平均處于一種較低的狀態(tài)，但其有逐年上漲的明顯趨勢。從回歸分析的結(jié)果可以看到：在審計(jì)定價(jià)方面，國內(nèi)的事務(wù)所越來越關(guān)注審計(jì)質(zhì)量與風(fēng)險(xiǎn)的要素，增加了對關(guān)鍵審計(jì)事項(xiàng)的投入量。其原因可能是近年來不斷發(fā)生會(huì)計(jì)造假、審計(jì)失敗的事件，有許多事務(wù)所受到牽連和懲處，公眾的不滿，國家的整治，促使會(huì)計(jì)師事務(wù)所不得不關(guān)注審計(jì)風(fēng)險(xiǎn)，加大審計(jì)投入量，審計(jì)定價(jià)的尺度也就相應(yīng)的發(fā)生了改變�；貧w結(jié)果的另一方面顯示：許多應(yīng)該對定價(jià)水平影響顯著的要素回歸結(jié)果并不顯著，涉及風(fēng)險(xiǎn)的要素也只有“以前年度的損失”一種。所以中國的審計(jì)定價(jià)制度尚需完善，應(yīng)該繼續(xù)加強(qiáng)對質(zhì)量和風(fēng)險(xiǎn)因素的關(guān)注。 因?yàn)樾袠I(yè)、地域、國家政府的規(guī)定等外界因素的影響，，以及上市公司和會(huì)計(jì)師事務(wù)所自身的業(yè)務(wù)和性質(zhì)的差別，建立一個(gè)統(tǒng)一并且合理的審計(jì)收費(fèi)標(biāo)準(zhǔn)是不切實(shí)際的，行之有效的辦法是正確的規(guī)范事務(wù)所的審計(jì)收費(fèi)模式，在保證審計(jì)質(zhì)量的前提下，促進(jìn)注冊會(huì)計(jì)師行業(yè)的可持續(xù)發(fā)展： 首先，要加強(qiáng)以民事賠償責(zé)任為核心的注冊會(huì)計(jì)師責(zé)任的法制建設(shè)，使中國的注冊會(huì)計(jì)師更加關(guān)注審計(jì)質(zhì)量的要求和風(fēng)險(xiǎn)因素的衡量，并據(jù)此確定最低的審計(jì)投入成本，最后以審計(jì)成本為基礎(chǔ)確定審計(jì)收費(fèi)模式。 其次，要加強(qiáng)上市公司審計(jì)費(fèi)用的披露制度的規(guī)范，規(guī)定統(tǒng)一的模式、標(biāo)準(zhǔn)和用詞，并設(shè)立監(jiān)督機(jī)制對披露不規(guī)范的公司進(jìn)行糾錯(cuò)。 WP=57 最后，隨著中國資本市場和審計(jì)市場的逐漸成熟，審計(jì)服務(wù)的定價(jià)模式應(yīng)該由政府指導(dǎo)價(jià)格的方式過度到以市場定價(jià)為主導(dǎo)，政府監(jiān)督為輔助的市場調(diào)節(jié)價(jià)格。充分發(fā)揮審計(jì)收費(fèi)作為一種激勵(lì)機(jī)制的作用，吸引更多高素質(zhì)的人才加入審計(jì)行業(yè)。這樣，注冊會(huì)計(jì)師會(huì)為了提高整個(gè)行業(yè)的信譽(yù)和自身的聲譽(yù)而積極努力地工作，審計(jì)質(zhì)量也自然得到了保證。
[Abstract]:In recent years, the listed companies false financial statements and audit failure events continue to occur at home and abroad, because of the special attributes of audit services with "quasi public goods" society, it is necessary to find an effective way to control the quality, to ensure the effective operation of the benefits of the public and the whole market economy.
This paper argues that the pricing of audit service standard and mode is the control and management of the quality of audit and the independence of CPA is one of the important aspects. First, the pricing of audit services is an essential condition to guarantee the audit quality: although higher audit fees do not necessarily represent the higher audit quality, but to ensure a certain standard of audit quality, there must be a certain standard of audit cost, accounting firms will charge more than the cost of audit fees. So each audit quality standards should be corresponding to a minimum standard of audit fees. In addition, the independence of audit services pricing model will also affect the registration of CPA. The economic benefits of CPA and the audited company economic benefits are mutually dependent, but in essence, the independence requirements clearly and CPA and the audited The company economic dependence between contradiction. To reconcile this contradiction, we must determine a reasonable standard of the audit pricing. At the same time, the audit pricing can be used as a "signal", convey some information of listed companies to the public, people become one of the standard measure of company quality. Therefore, research on the pricing of audit service the model is very necessary.
At present, the China audit fee is taken by the government guidance, compared with foreign firms in the market adjusted price based pricing model, charging system of accounting firms China lack of incentive factors, the average level is low. First of all, because the system and standard of the civil liability as the core of the legal liability of CPA China is not perfect, so the Chinese the auditor has not the industry high risk consciousness, in the process of pricing is not too much to consider the factors of audit risk. Secondly, Chinese audit market concentration is low, the audit industry competition, in order to compete for customers, price competition among accounting firms; in addition, due to the capital market and Chinese the mechanism of corporate governance of listed companies still exist many problems, and there is no effective demand for high quality audit services. Eliminating environmental factors In this paper, we think that the normal audit fees should be related to the quality of audit and the cost of audit
WP=56
Match with audit risk. When audit fees can not correspond to these factors and appear too high or too low, the quality of audit and the independence of certified public accountants are doubtful.
In order to further study the influencing factors of audit fees China of listed companies, this paper from 200020012002 to three years of Shanghai and Shenzhen two city sample of listed companies, the audit fees as the research object, make descriptive statistics corresponding to the relevant data in the sample. Through establishing the audit cost model is derived to reflect the audit fees and the company the size and nature of the business, the audit risk, the multiple linear regression equation and the relationship between audit quality and other related factors. The descriptive statistics show: at present China audit fees horizontal view with industry, region, and different types of accounting firms; longitudinal comparison of three years the level of fees, we can see: Although the China the average level of audit fees in a low state, but it has the obvious trend of rising year by year. From the results of the regression analysis to see In the audit pricing, more and more attention to domestic firms and risk factors of audit quality, increase the investment amount of key audit items. The reason may be happened frequently in recent years accounting fraud, audit failure events, many firms have been implicated and punishment, public discontent, national regulation, urge the accounting firm have to pay attention to the audit risk, increase audit inputs, the audit pricing scale is correspondingly changed. On the other hand, the regression results showed that many should not significantly influence the level of pricing regression factors significant results, factors of the risks involved only before the annual loss. So a China audit pricing the system still need to improve, should continue to strengthen the quality and risk factors of concern.
Because the industry, regional, national government regulations and other external factors, as well as the difference between the business and the nature of the listed companies and accounting firms themselves, to establish a unified and reasonable audit fees is unrealistic, effective way is the correct specification Office audit fee pattern, ensure audit quality in the premise and to promote the sustainable development of CPA industry:
First, we must strengthen legal construction for civil liability is the core responsibility of CPA, the CPA China pay more attention to the audit quality requirements and risk factors, and to determine the audit cost lowest, and finally to determine the audit cost based audit fee pattern.
Secondly, we should strengthen the standardization of disclosure system of listed companies' audit fees, stipulate unified models, standards and wording, and set up supervision mechanism to correct the companies that are not standardized.
WP=57
Finally, with the China capital market and audit market, audit services pricing model should be guided by the government price way over to the market pricing led, government supervision is aided by the market to adjust prices. Give full play to the audit fees as an incentive mechanism to attract more high-quality personnel to join the audit industry. In this way, the CPA will in order to improve the credibility of the entire industry and their own reputation and work energetically, audit quality naturally guaranteed.

【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2004
【分類號(hào)】：F239.2

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前6條

1 周萍;滬市A股上市公司審計(jì)收費(fèi)影響因素實(shí)證研究[D];湖南大學(xué);2005年

2 郭鑫;審計(jì)定價(jià)研究[D];東北林業(yè)大學(xué);2007年

3 胡曉榮;失衡的委托代理關(guān)系引發(fā)的審計(jì)收費(fèi)問題探究[D];華中科技大學(xué);2007年

4 王麗娜;中國A股上市公司審計(jì)定價(jià)研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2009年

5 王敏;我國A股上市公司審計(jì)費(fèi)用影響因素研究[D];北京交通大學(xué);2011年

6 潘子龍;上市公司審計(jì)費(fèi)用率影響因素實(shí)證研究[D];沈陽工業(yè)大學(xué);2011年

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