本文選題：審計收費 + 會計估計�。� 參考：《杭州電子科技大學》2017年碩士論文

【摘要】：審計收費是審計市場中一個重要因素,其水平高低對審計活動的獨立性以及審計質(zhì)量起著至關(guān)重要的作用。審計收費又及其復雜,影響因素眾多。由于其重要性和復雜性,審計收費一直是審計理論界和實務(wù)界關(guān)注的焦點問題之一。審計收費主要由審計成本和預期損失補償兩部分構(gòu)成。風險導向?qū)徲嬆Ｊ綇娬{(diào)審計過程中對風險的判斷、分析、評估以及審計資源的分配,對于那些高度不確定性和高風險領(lǐng)域,審計師需要投入更多的時間、精力予以高度關(guān)注,這些都意味著審計資源的投入,審計收費的增加。對于企業(yè)財務(wù)信息中涉及大量不確定性因素的會計估計信息,一方面企業(yè)和審計師都難以確定其準確金額和信息,另一方面,則容易受到管理層的操縱以調(diào)節(jié)財務(wù)信息,造成財務(wù)舞弊。這些都會增加審計師審計的難度,也必然加大審計失敗的風險。審計師為了使財務(wù)信息更加公允,必須投入更多審計資源,增加審計收費。而對于無法通過審計程序降低的風險,審計師則也會通過增加審計收費以補償審計失敗風險的預期損失成本。由此可見,作為公司財務(wù)信息重要組成部分的會計估計信息會增加審計難度,加大審計風險,導致審計收費的上升。本文通過對我國A股上市公司2013-2015年最新數(shù)據(jù)的研究,以實證經(jīng)驗數(shù)據(jù)為樣本探究了財務(wù)信息中會計估計信息對審計收費的影響,并進一步將會計估計信息分為兩類會計估計信息研究其對審計收費的具體影響情況。研究結(jié)果顯示,上市公司財務(wù)信息中會計估計信息與審計收費顯著正相關(guān);進一步研究發(fā)現(xiàn)導致利潤增加的會計估計信息比導致利潤減少的會計估計信息對審計收費的影響更顯著。
[Abstract]:Audit fee is an important factor in audit market, and its level plays an important role in the independence and quality of audit activities. Audit fees are extremely complex and have many influencing factors. Because of its importance and complexity, audit fees have always been one of the focuses of audit theory and practice. Audit fees are mainly composed of audit cost and expected loss compensation. The risk-oriented audit model emphasizes the judgment, analysis, evaluation and allocation of audit resources in the audit process. Auditors need to devote more time and attention to those areas with high uncertainty and high risk. All this means the investment of audit resources and the increase of audit fees. For accounting estimation information involving a large number of uncertain factors in enterprise financial information, on the one hand, it is difficult for enterprises and auditors to determine its exact amount and information; on the other hand, it is easy to be manipulated by management to adjust financial information. Cause financial fraud. All these will increase the difficulty of auditor audit, and inevitably increase the risk of audit failure. In order to make financial information more fair, auditors must invest more audit resources and increase audit fees. For the risks that can not be reduced through the audit process, auditors will compensate for the expected loss cost of the audit failure risk by increasing the audit fees. Therefore, as an important part of company financial information, accounting estimation information will increase audit difficulty, increase audit risk, and lead to the increase of audit fees. Based on the latest data of A-share listed companies in China from 2013 to 2015, this paper explores the impact of accounting estimation information on audit fees based on empirical data. Furthermore, the accounting estimation information is divided into two categories to study the impact of accounting estimation information on audit fees. The results show that there is a significant positive correlation between accounting estimation and audit fees in the financial information of listed companies. Further study shows that the accounting estimate information which leads to the increase of profit is more significant than the accounting estimate information which leads to the decrease of profit on audit fees.
【學位授予單位】：杭州電子科技大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.4;F275

【參考文獻】

相關(guān)期刊論文 前10條

1 諶嘉席;伍利娜;王立彥;;價格管制、審計收費與審計質(zhì)量[J];當代財經(jīng);2016年07期

2 方紅星;陳嬌嬌;;整合模式下兩類審計收費之間的交叉補貼——知識溢出效應(yīng)還是規(guī)模經(jīng)濟效應(yīng)?[J];審計研究;2016年01期

3 葉建芳;何開剛;楊慶;葉艷;;不可核實的商譽減值測試估計與審計費用[J];審計研究;2016年01期

4 化敏;張宇;;管理層權(quán)力、審計意見與審計費用[J];財會通訊;2015年36期

5 姚和平;黃約;董育軍;林勇軍;;內(nèi)部控制缺陷披露與審計費用[J];財會月刊;2015年36期

6 楊華;;公司治理、政治關(guān)聯(lián)與審計收費——來自我國A股化工行業(yè)上市公司2011~2013年的經(jīng)驗證據(jù)[J];財政研究;2015年08期

7 殷麗杰;邢軍;;會計估計的審計風險探析[J];財會月刊;2015年16期

8 蔡春;謝柳芳;馬可哪吶;;高管審計背景、盈余管理與異常審計收費[J];會計研究;2015年03期

9 張俊瑞;劉慧;楊蓓;;未決訴訟對審計收費和審計意見類型的影響研究[J];審計研究;2015年01期

10 何威風;劉巍;;企業(yè)管理者能力與審計收費[J];會計研究;2015年01期

相關(guān)會議論文 前1條

1 王澤霞;楊麗英;;關(guān)于財務(wù)重述與審計費用相關(guān)性的實證研究[A];中國會計學會高等工科院校分會2010年學術(shù)年會論文集[C];2010年

，

本文編號：1941689