【摘要】：自2009年深圳證券交易所創(chuàng)業(yè)板啟動(dòng)以來(lái),A股資本市場(chǎng)被劃分為主板、中小板和創(chuàng)業(yè)板三大板塊,三大板塊在成長(zhǎng)性、經(jīng)營(yíng)規(guī)模、經(jīng)營(yíng)風(fēng)險(xiǎn)等方面呈現(xiàn)明顯差異。獨(dú)立審計(jì)是資本市場(chǎng)整合性制度安排的重要環(huán)節(jié),旨在降低財(cái)務(wù)報(bào)告使用者的信息風(fēng)險(xiǎn),審計(jì)收費(fèi)又是衡量審計(jì)產(chǎn)品質(zhì)量、審計(jì)效率的重要參考,基于此比較不同板塊審計(jì)收費(fèi)現(xiàn)狀具有重要的理論和實(shí)踐意義。 本文首先以委托代理理論、審計(jì)契約關(guān)系理論、審計(jì)供求理論,從客戶規(guī)模、公司治理、經(jīng)營(yíng)風(fēng)險(xiǎn)和審計(jì)師特征四個(gè)方面豐富了審計(jì)收費(fèi)特征。其次通過(guò)比較資本市場(chǎng)上三大板塊審計(jì)收費(fèi)對(duì)象的不同特征、不同審計(jì)需求簡(jiǎn)述了我國(guó)A股資本市場(chǎng),并對(duì)2009年A股資本市場(chǎng)進(jìn)行審計(jì)收費(fèi)現(xiàn)狀分析,審計(jì)收費(fèi)特征比較分析,結(jié)果發(fā)現(xiàn)我國(guó)A股市場(chǎng)審計(jì)收費(fèi)表現(xiàn)為不同板塊企業(yè)對(duì)審計(jì)收費(fèi)敏感度不同,審計(jì)特征在不同板塊表現(xiàn)不同、審計(jì)收費(fèi)信息可反映財(cái)務(wù)報(bào)告質(zhì)量、審計(jì)報(bào)告質(zhì)量等特點(diǎn),但存在審計(jì)收費(fèi)信息披露不合法、審計(jì)收費(fèi)偏低、審計(jì)師選擇不合理、審計(jì)市場(chǎng)存在低價(jià)攬客現(xiàn)象等問(wèn)題。最后站在會(huì)計(jì)師事務(wù)所角度提出了提高本土事務(wù)所審計(jì)質(zhì)量、遏制低價(jià)攬客現(xiàn)象的行業(yè)建議,站在監(jiān)管者角度提出了加強(qiáng)上市公司審計(jì)收費(fèi)信息披露、加強(qiáng)對(duì)審計(jì)收費(fèi)的價(jià)格管制、加強(qiáng)對(duì)中小企業(yè)審計(jì)師資格的要求,對(duì)創(chuàng)業(yè)板企業(yè)進(jìn)一步歸類等政策建議。
[Abstract]:Since the launch of the gem of Shenzhen Stock Exchange in 2009, A share capital market has been divided into main board, small and medium-sized board and growth enterprise market. Independent audit is an important link in the arrangement of the integrated system of capital market. It aims to reduce the information risk of financial report users, and the audit fee is an important reference to measure the quality of audit products and audit efficiency. Based on this, it has important theoretical and practical significance to compare the current situation of audit fees in different sectors. In this paper, the principal-agent theory, audit contract theory, audit supply and demand theory, from the customer size, corporate governance, business risk and auditor characteristics enriched the characteristics of audit fees. Secondly, by comparing the different characteristics of the three major audit fee charging objects in the capital market, the different audit needs of China's A-share capital market are briefly described, and the current situation of audit fees in the A-share capital market in 2009 is analyzed, and the characteristics of audit fees are compared and analyzed. The results show that the audit fees in the A share market of China are different in sensitivity to audit fees, and the audit characteristics are different in different sectors. The information of audit fees can reflect the quality of financial reports and the quality of audit reports. However, there are some problems such as illegal disclosure of audit fees, low audit fees, unreasonable choice of auditors, and low cost in audit market. Finally, from the perspective of accounting firms, this paper puts forward the industry suggestions to improve the audit quality of local firms and curb the phenomenon of low price solicitation, and from the perspective of regulators, puts forward to strengthen the disclosure of audit fee information of listed companies. We should strengthen the price control of audit fees, strengthen the requirements of auditor qualification for small and medium-sized enterprises, and further classify the gem enterprises.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：F239.4;F832.51

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