本文選題：審計(jì)收費(fèi) + 會(huì)計(jì)估計(jì)��； 參考：《杭州電子科技大學(xué)》2017年碩士論文

【摘要】：審計(jì)收費(fèi)是審計(jì)市場中一個(gè)重要因素,其水平高低對審計(jì)活動(dòng)的獨(dú)立性以及審計(jì)質(zhì)量起著至關(guān)重要的作用。審計(jì)收費(fèi)又及其復(fù)雜,影響因素眾多。由于其重要性和復(fù)雜性,審計(jì)收費(fèi)一直是審計(jì)理論界和實(shí)務(wù)界關(guān)注的焦點(diǎn)問題之一。審計(jì)收費(fèi)主要由審計(jì)成本和預(yù)期損失補(bǔ)償兩部分構(gòu)成。風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式強(qiáng)調(diào)審計(jì)過程中對風(fēng)險(xiǎn)的判斷、分析、評估以及審計(jì)資源的分配,對于那些高度不確定性和高風(fēng)險(xiǎn)領(lǐng)域,審計(jì)師需要投入更多的時(shí)間、精力予以高度關(guān)注,這些都意味著審計(jì)資源的投入,審計(jì)收費(fèi)的增加。對于企業(yè)財(cái)務(wù)信息中涉及大量不確定性因素的會(huì)計(jì)估計(jì)信息,一方面企業(yè)和審計(jì)師都難以確定其準(zhǔn)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(cái)務(wù)信息,造成財(cái)務(wù)舞弊。這些都會(huì)增加審計(jì)師審計(jì)的難度,也必然加大審計(jì)失敗的風(fēng)險(xiǎn)。審計(jì)師為了使財(cái)務(wù)信息更加公允,必須投入更多審計(jì)資源,增加審計(jì)收費(fèi)。而對于無法通過審計(jì)程序降低的風(fēng)險(xiǎn),審計(jì)師則也會(huì)通過增加審計(jì)收費(fèi)以補(bǔ)償審計(jì)失敗風(fēng)險(xiǎn)的預(yù)期損失成本。由此可見,作為公司財(cái)務(wù)信息重要組成部分的會(huì)計(jì)估計(jì)信息會(huì)增加審計(jì)難度,加大審計(jì)風(fēng)險(xiǎn),導(dǎo)致審計(jì)收費(fèi)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(shí)證經(jīng)驗(yàn)數(shù)據(jù)為樣本探究了財(cái)務(wù)信息中會(huì)計(jì)估計(jì)信息對審計(jì)收費(fèi)的影響,并進(jìn)一步將會(huì)計(jì)估計(jì)信息分為兩類會(huì)計(jì)估計(jì)信息研究其對審計(jì)收費(fèi)的具體影響情況。研究結(jié)果顯示,上市公司財(cái)務(wù)信息中會(huì)計(jì)估計(jì)信息與審計(jì)收費(fèi)顯著正相關(guān);進(jìn)一步研究發(fā)現(xiàn)導(dǎo)致利潤增加的會(huì)計(jì)估計(jì)信息比導(dǎo)致利潤減少的會(huì)計(jì)估計(jì)信息對審計(jì)收費(fèi)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(xué)位授予單位】：杭州電子科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.4;F275

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