發(fā)布時間：2018-07-05 03:38

  本文選題：上市公司 + 審計收費　； 參考：《中南大學》2007年碩士論文

【摘要】： 研究審計收費的定價和變動的影響因素,既有助于我們深入了解審計市場的定價機制和變動狀況、增進證券市場各參與主體對審計服務的認識,同時也有助于監(jiān)管部門對證券市場和審計師行業(yè)的監(jiān)管。 本文運用2003年至2005年上市公司的數(shù)據(jù)對我國上市公司的審計收費定價的影響因素進行了實證研究。研究表明:上市公司的資產(chǎn)規(guī)模、主營業(yè)務經(jīng)營范圍、上市公司所在地、是否為“十大”會計師事務所審計對審計收費的影響均為顯著。組織結(jié)構(gòu)、應收賬款和存貨占總資產(chǎn)的比重、資產(chǎn)負債率、凈資產(chǎn)收益率、速動比率、審計意見均表現(xiàn)為不顯著。其他三個因素三年的的表現(xiàn)不一致。接著,本文以一些典型的行業(yè)特征為指標以研究行業(yè)因素對審計收費的影響,對我國行業(yè)因素對于審計收費的影響進行實證分析,結(jié)果,行業(yè)因素對審計收費并沒有出現(xiàn)可被觀察到的差異。其次,本文對我國地域因素對于審計收費的作了深入的實證分析。研究結(jié)果表明:同一省份審計收費具有穩(wěn)定性,不同省份之間審計收費的差異也具有穩(wěn)定性。再次,本文對審計收費的變動的影響因素研究進行了實證分析。研究結(jié)果表明:資產(chǎn)規(guī)模變動因素、公司治理變動因素、轉(zhuǎn)聘“十大”會計師事務所和變更會計師事務所為審計收費變動的主要影響因素。最后,針對實證研究的結(jié)果,在貫徹實施風險導向型審計、努力培育事務所的聲譽、發(fā)展審計師的行業(yè)專長、企業(yè)的組織結(jié)構(gòu)的發(fā)展和規(guī)范審計收費的披露幾個方面提出了一些建議。
[Abstract]:The study of the pricing and changing factors of audit fees will help us to understand the pricing mechanism and the changing situation of the audit market and enhance the understanding of the audit services among the participants in the securities market. It also helps regulators to regulate the securities market and the auditor industry. Based on the data of listed companies from 2003 to 2005, this paper makes an empirical study on the factors influencing the pricing of audit fees of listed companies in China. The results show that the scale of assets, the scope of the main business, the location of the listed company, and whether the audit of the listed company is the "ten" accounting firm have a significant impact on the audit fees. The organizational structure, the proportion of accounts receivable and inventory to the total assets, the ratio of assets to liabilities, the rate of return on net assets, the quick ratio, and the audit opinion are all not significant. The performance of the other three factors was inconsistent for three years. Then, this paper takes some typical industry characteristics as indicators to study the impact of industry factors on audit fees, and makes an empirical analysis on the impact of industry factors on audit fees in China. There is no observed difference between industry factors and audit fees. Secondly, this paper makes an in-depth empirical analysis on the audit fees due to the regional factors in our country. The results show that the audit fees in the same province are stable, and the differences among different provinces are also stable. Thirdly, this paper makes an empirical analysis on the influencing factors of the change of audit fees. The results show that the factors of asset size change, corporate governance change, the transfer of "ten" accounting firms and the change of accounting firms are the main factors affecting the change of audit fees. Finally, according to the results of empirical research, we carry out risk-oriented audit, try to cultivate the reputation of firms, and develop auditors' industry expertise. Some suggestions are put forward on the development of the organizational structure of enterprises and the disclosure of audit fees.
【學位授予單位】：中南大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.4;F276.6;F224

【引證文獻】

相關(guān)碩士學位論文 前4條

1 馮霞;審計收費影響因素的實證研究[D];東北財經(jīng)大學;2010年

2 王敏;我國A股上市公司審計費用影響因素研究[D];北京交通大學;2011年

3 張潔;我國審計收費影響因素的實證研究[D];西南大學;2009年

4 李桂藏;上市公司整合審計定價研究[D];河南大學;2013年

，

本文編號：2098759