本文選題：中國　切入點：上市公司　出處：《吉林大學》2004年碩士論文

【摘要】：近年來上市公司虛假財務報表事件以及會計師事務所審計失敗的情況在國內外不斷發(fā)生，由于審計服務具有“準公共產品”的特殊屬性，社會有必要尋找一種有效的手段來控制其質量，以確保公眾的社會利益和整個市場經濟的有效運轉。 本文認為審計服務定價的標準和模式是控制和管理審計質量以及注冊會計師獨立性的一個重要方面。首先，審計服務的定價是保證審計質量的一個必要條件：雖然較高的審計收費并不一定代表較高的審計質量，但要保證一定標準的審計質量，就必須有一定標準的審計成本的投入，會計師事務所也就自然要收取高于這一審計成本的收費。所以每一個審計質量標準都應該對應著一個最低的審計收費標準。另外，審計服務的定價模式也會影響到注冊會計師的獨立性。注冊會計師的經濟利益與被審計公司的經濟利益有著本質上的相互依賴性，但是，獨立性的要求顯然和注冊會計師與被審公司之間的經濟依賴性相矛盾。要想調和這種矛盾，就必須確定一個合理的審計定價標準。同時，審計定價可以作為一種“信號”，向社會公眾傳達上市公司的某種信息，成為人們衡量公司好壞的標準之一。綜上，關于審計服務定價模式的研究是十分必要的。 目前，中國的審計收費采取的是政府指導價，與國外事務所以市場調節(jié)價格為主的定價模式相比，中國的會計師事務所收費制度缺乏激勵因素，平均水平偏低。首先，由于中國尚無完善的以民事責任為核心注冊會計師法律責任的體系和規(guī)范，因而中國的審計師沒有這一行業(yè)應有的高風險意識，在定價的過程中也就沒有過多地考慮審計風險方面的因素。其次，中國審計市場集中度較低，審計行業(yè)競爭激烈，為了爭奪客戶，會計師事務所之間存在壓價競爭的現象；另外，由于中國資本市場和公司治理機制還存在許多不足，上市公司并沒有形成對高質量審計服務的有效需求。刨除環(huán)境因素的影響，本文認為正常的審計收費應該與審計質量、審計成本 WP=56 和審計風險相匹配。當審計收費不能與這些因素相對應，而出現過高和過低的情況時，那么審計的質量與注冊會計師的獨立性就是值得懷疑的。 為了進一步研究中國上市公司審計收費的影響因素，本文從2000、2001、2002三年滬、深兩市的上市公司中選取樣本，以年報審計收費為研究對象，對樣本中的相關數據做出相應的描述性統(tǒng)計。并通過建立審計成本模型進一步推導出反映審計收費與公司規(guī)模、業(yè)務性質、審計風險，以及審計質量等各相關因素之間關系的多元線性回歸方程。描述性統(tǒng)計顯示：目前中國的審計收費橫向看來具有行業(yè)、地區(qū)，以及執(zhí)行審計的事務所類型的差異；縱向比較三年的收費水平，可以看到：雖然目前中國的審計收費水平平均處于一種較低的狀態(tài)，但其有逐年上漲的明顯趨勢。從回歸分析的結果可以看到：在審計定價方面，國內的事務所越來越關注審計質量與風險的要素，增加了對關鍵審計事項的投入量。其原因可能是近年來不斷發(fā)生會計造假、審計失敗的事件，有許多事務所受到牽連和懲處，公眾的不滿，國家的整治，促使會計師事務所不得不關注審計風險，加大審計投入量，審計定價的尺度也就相應的發(fā)生了改變�；貧w結果的另一方面顯示：許多應該對定價水平影響顯著的要素回歸結果并不顯著，涉及風險的要素也只有“以前年度的損失”一種。所以中國的審計定價制度尚需完善，應該繼續(xù)加強對質量和風險因素的關注。 因為行業(yè)、地域、國家政府的規(guī)定等外界因素的影響，，以及上市公司和會計師事務所自身的業(yè)務和性質的差別，建立一個統(tǒng)一并且合理的審計收費標準是不切實際的，行之有效的辦法是正確的規(guī)范事務所的審計收費模式，在保證審計質量的前提下，促進注冊會計師行業(yè)的可持續(xù)發(fā)展： 首先，要加強以民事賠償責任為核心的注冊會計師責任的法制建設，使中國的注冊會計師更加關注審計質量的要求和風險因素的衡量，并據此確定最低的審計投入成本，最后以審計成本為基礎確定審計收費模式。 其次，要加強上市公司審計費用的披露制度的規(guī)范，規(guī)定統(tǒng)一的模式、標準和用詞，并設立監(jiān)督機制對披露不規(guī)范的公司進行糾錯。 WP=57 最后，隨著中國資本市場和審計市場的逐漸成熟，審計服務的定價模式應該由政府指導價格的方式過度到以市場定價為主導，政府監(jiān)督為輔助的市場調節(jié)價格。充分發(fā)揮審計收費作為一種激勵機制的作用，吸引更多高素質的人才加入審計行業(yè)。這樣，注冊會計師會為了提高整個行業(yè)的信譽和自身的聲譽而積極努力地工作，審計質量也自然得到了保證。
[Abstract]:In recent years, the listed companies false financial statements and audit failure events continue to occur at home and abroad, because of the special attributes of audit services with "quasi public goods" society, it is necessary to find an effective way to control the quality, to ensure the effective operation of the benefits of the public and the whole market economy.
This paper argues that the pricing of audit service standard and mode is the control and management of the quality of audit and the independence of CPA is one of the important aspects. First, the pricing of audit services is an essential condition to guarantee the audit quality: although higher audit fees do not necessarily represent the higher audit quality, but to ensure a certain standard of audit quality, there must be a certain standard of audit cost, accounting firms will charge more than the cost of audit fees. So each audit quality standards should be corresponding to a minimum standard of audit fees. In addition, the independence of audit services pricing model will also affect the registration of CPA. The economic benefits of CPA and the audited company economic benefits are mutually dependent, but in essence, the independence requirements clearly and CPA and the audited The company economic dependence between contradiction. To reconcile this contradiction, we must determine a reasonable standard of the audit pricing. At the same time, the audit pricing can be used as a "signal", convey some information of listed companies to the public, people become one of the standard measure of company quality. Therefore, research on the pricing of audit service the model is very necessary.
At present, the China audit fee is taken by the government guidance, compared with foreign firms in the market adjusted price based pricing model, charging system of accounting firms China lack of incentive factors, the average level is low. First of all, because the system and standard of the civil liability as the core of the legal liability of CPA China is not perfect, so the Chinese the auditor has not the industry high risk consciousness, in the process of pricing is not too much to consider the factors of audit risk. Secondly, Chinese audit market concentration is low, the audit industry competition, in order to compete for customers, price competition among accounting firms; in addition, due to the capital market and Chinese the mechanism of corporate governance of listed companies still exist many problems, and there is no effective demand for high quality audit services. Eliminating environmental factors In this paper, we think that the normal audit fees should be related to the quality of audit and the cost of audit
WP=56
Match with audit risk. When audit fees can not correspond to these factors and appear too high or too low, the quality of audit and the independence of certified public accountants are doubtful.
In order to further study the influencing factors of audit fees China of listed companies, this paper from 200020012002 to three years of Shanghai and Shenzhen two city sample of listed companies, the audit fees as the research object, make descriptive statistics corresponding to the relevant data in the sample. Through establishing the audit cost model is derived to reflect the audit fees and the company the size and nature of the business, the audit risk, the multiple linear regression equation and the relationship between audit quality and other related factors. The descriptive statistics show: at present China audit fees horizontal view with industry, region, and different types of accounting firms; longitudinal comparison of three years the level of fees, we can see: Although the China the average level of audit fees in a low state, but it has the obvious trend of rising year by year. From the results of the regression analysis to see In the audit pricing, more and more attention to domestic firms and risk factors of audit quality, increase the investment amount of key audit items. The reason may be happened frequently in recent years accounting fraud, audit failure events, many firms have been implicated and punishment, public discontent, national regulation, urge the accounting firm have to pay attention to the audit risk, increase audit inputs, the audit pricing scale is correspondingly changed. On the other hand, the regression results showed that many should not significantly influence the level of pricing regression factors significant results, factors of the risks involved only before the annual loss. So a China audit pricing the system still need to improve, should continue to strengthen the quality and risk factors of concern.
Because the industry, regional, national government regulations and other external factors, as well as the difference between the business and the nature of the listed companies and accounting firms themselves, to establish a unified and reasonable audit fees is unrealistic, effective way is the correct specification Office audit fee pattern, ensure audit quality in the premise and to promote the sustainable development of CPA industry:
First, we must strengthen legal construction for civil liability is the core responsibility of CPA, the CPA China pay more attention to the audit quality requirements and risk factors, and to determine the audit cost lowest, and finally to determine the audit cost based audit fee pattern.
Secondly, we should strengthen the standardization of disclosure system of listed companies' audit fees, stipulate unified models, standards and wording, and set up supervision mechanism to correct the companies that are not standardized.
WP=57
Finally, with the China capital market and audit market, audit services pricing model should be guided by the government price way over to the market pricing led, government supervision is aided by the market to adjust prices. Give full play to the audit fees as an incentive mechanism to attract more high-quality personnel to join the audit industry. In this way, the CPA will in order to improve the credibility of the entire industry and their own reputation and work energetically, audit quality naturally guaranteed.

【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2004
【分類號】：F239.2

【引證文獻】

相關碩士學位論文 前6條

1 周萍;滬市A股上市公司審計收費影響因素實證研究[D];湖南大學;2005年

2 郭鑫;審計定價研究[D];東北林業(yè)大學;2007年

3 胡曉榮;失衡的委托代理關系引發(fā)的審計收費問題探究[D];華中科技大學;2007年

4 王麗娜;中國A股上市公司審計定價研究[D];首都經濟貿易大學;2009年

5 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

6 潘子龍;上市公司審計費用率影響因素實證研究[D];沈陽工業(yè)大學;2011年

本文編號：1717652