【摘要】：審計(jì)風(fēng)險(xiǎn)影響審計(jì)定價(jià)己是不爭(zhēng)的事實(shí)。國(guó)外研究表明,審計(jì)定價(jià)的高低與審計(jì)風(fēng)險(xiǎn)的大小是相關(guān)的。然而國(guó)內(nèi)不少研究顯示,會(huì)計(jì)師事務(wù)所在確定審計(jì)費(fèi)用時(shí)較少考慮審計(jì)風(fēng)險(xiǎn)。因此審計(jì)風(fēng)險(xiǎn)應(yīng)當(dāng)怎樣在審計(jì)定價(jià)中體現(xiàn),以此制定出合理的審計(jì)服務(wù)價(jià)格來(lái)保持注冊(cè)會(huì)計(jì)師的獨(dú)立性,發(fā)揮審計(jì)的作用己經(jīng)成為審計(jì)市場(chǎng)界迫切關(guān)注的問(wèn)題。本文闡述了委托代理理論、信息傳遞理論和保險(xiǎn)理論的產(chǎn)生及發(fā)展,并論述了這三種理論在審計(jì)風(fēng)險(xiǎn)與審計(jì)定價(jià)中的運(yùn)用。接著,闡述了電子商務(wù)公司的業(yè)務(wù)流程和特征,確定了適合電子商務(wù)公司的現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向模式,并論述了電子商務(wù)企業(yè)可能面臨的風(fēng)險(xiǎn)及審計(jì)風(fēng)險(xiǎn)種類。根據(jù)現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向模式下的審計(jì)風(fēng)險(xiǎn)模型,本文將重大錯(cuò)報(bào)風(fēng)險(xiǎn)分為公司治理風(fēng)險(xiǎn)、經(jīng)營(yíng)風(fēng)險(xiǎn)、財(cái)務(wù)風(fēng)險(xiǎn)和內(nèi)部控制風(fēng)險(xiǎn),并與檢查風(fēng)險(xiǎn)一起分別論述了與審計(jì)定價(jià)的機(jī)理。通過(guò)回顧以往文獻(xiàn)進(jìn)行分析并提出本文假設(shè),構(gòu)建出審計(jì)風(fēng)險(xiǎn)與審計(jì)定價(jià)的多元回歸模型。本文收集了2012年至2014年電子商務(wù)上市公司的公司治理風(fēng)險(xiǎn)、經(jīng)營(yíng)風(fēng)險(xiǎn)、財(cái)務(wù)風(fēng)險(xiǎn)、內(nèi)部控制風(fēng)險(xiǎn)和檢查風(fēng)險(xiǎn)這五方面的指標(biāo)作為解釋變量,運(yùn)用多元回歸模型進(jìn)行實(shí)證研究。實(shí)證結(jié)果顯示:電子商務(wù)上市公司財(cái)務(wù)風(fēng)險(xiǎn)與審計(jì)定價(jià)呈顯著關(guān)系,但是方向不明確;內(nèi)部控制質(zhì)量與審計(jì)定價(jià)呈負(fù)相關(guān);檢查風(fēng)險(xiǎn)與審計(jì)定價(jià)表現(xiàn)為正相關(guān);公司治理風(fēng)險(xiǎn)、經(jīng)營(yíng)風(fēng)險(xiǎn)與審計(jì)定價(jià)不相關(guān)。根據(jù)實(shí)證結(jié)果,本文提出了我國(guó)監(jiān)管機(jī)構(gòu)應(yīng)該完善上市公司信息披露機(jī)制并積極推進(jìn)我國(guó)會(huì)計(jì)師事務(wù)所品牌建設(shè),我國(guó)會(huì)計(jì)師事務(wù)所應(yīng)當(dāng)制定市場(chǎng)化的審計(jì)服務(wù)價(jià)格,以以此規(guī)范我國(guó)審計(jì)市場(chǎng)中的審計(jì)服務(wù)價(jià)格,提升審計(jì)服務(wù)質(zhì)量;上市公司應(yīng)當(dāng)全面提高內(nèi)部控制質(zhì)量,以此增強(qiáng)在審計(jì)定價(jià)中的議價(jià)能力,降低審計(jì)風(fēng)險(xiǎn)。
[Abstract]:It is an indisputable fact that audit risk affects audit pricing. Foreign studies show that audit pricing is related to audit risk. However, many domestic studies show that audit risks are less considered when accounting firms determine audit costs. Therefore, how audit risk should be reflected in audit pricing, so as to establish a reasonable audit service price to maintain the independence of certified public accountants and play the role of audit has become an urgent concern of the audit market. This paper expounds the emergence and development of principal-agent theory, information transfer theory and insurance theory, and discusses the application of these three theories in audit risk and audit pricing. Then, this paper expounds the business process and characteristics of e-commerce companies, determines the modern risk-oriented model suitable for e-commerce companies, and discusses the possible risks and types of audit risks that e-commerce enterprises may face. According to the audit risk model of modern risk-oriented mode, this paper divides the risk of material misstatement into corporate governance risk, management risk, financial risk and internal control risk, and discusses separately the mechanism of audit pricing together with inspection risk. By reviewing the previous literatures and putting forward the hypothesis of this paper, a multivariate regression model of audit risk and audit pricing is constructed. This paper collected corporate governance risk, operating risk, financial risk, internal control risk and check risk of e-commerce listed companies from 2012 to 2014 as explanatory variables, and used multiple regression model to carry out empirical research. The empirical results show that: the financial risk and audit pricing of e-commerce listed companies have a significant relationship, but the direction is not clear; internal control quality and audit pricing are negatively correlated; check risk and audit pricing performance is positive correlation; corporate governance risk, Operating risk is not related to audit pricing. Based on the empirical results, this paper puts forward that our country's regulators should improve the information disclosure mechanism of listed companies and actively promote the brand construction of our country's accounting firms, and our country's accounting firms should formulate market-oriented audit service prices. In order to standardize the audit service price and improve the audit service quality, the listed companies should improve the internal control quality in order to enhance the bargaining power in the audit pricing and reduce the audit risk.
【學(xué)位授予單位】：長(zhǎng)沙理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F724.6;F832.51;F239.4

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本文編號(hào)：2265286