审计费用视角下会计师事务所审计质量研究

发布时间：2018-01-19 22:19

本文关键词： 审计费用审计质量操控性应计　出处：《陕西师范大学》2010年硕士论文　论文类型：学位论文

【摘要】： 伴随着市场经济的迅速发展,特别是证券市场的运行,作为中介机构的会计师事务所扮演着越来越重要的角色,甚至被誉为“经济警察”。会计师事务所作为自负盈亏的组织,他们势必要收取一定的费用才能维持自身的发展,要保证一定的审计质量,必须付出相应的审计成本。正处于经济转轨时期的中国,上市公司审计低层次供给相对过剩而高层次供给严重不足,再加上近年来大量上市公司审计失败案例的发生,让社会公众对会计师事务所的审计质量提出了种种质疑。自从证监会要求上市公司披露其年报审计费用以来,许多学者进行了相关的研究,但从收费视角研究会计师事务所审计质量的研究并不是很多。现阶段,我国审计市场上,审计质量情况究竟如何,审计费用又对审计质量产生怎样的影响,成为现阶段面临的主要问题。基于上述问题,本文先从理论上进行分析,根据审计契约论、公共产品理论,认为我国审计市场对高质量审计报告的需求严重不足,事务所之间为了争夺有限的客户资源,展开了激烈的竞争,存在“低价揽客”的行为。然后收集我国上市公司2003.2008年的相关数据进行实证分析,用操控性应计利润的绝对值作为审计质量的衡量指标,研究发现审计费用与可操控性应计利润的绝对值之间并没有呈现很强的线性关系。研究发现,由于审计产品的特殊性,再加上我国会计师事务所总体规模小、数量众多以及审计服务同质化,行业内一直存在着“低价揽客”的现象。在激烈的市场竞争环境下,大多数会计师事务所为了招揽客户,争夺市场,不断降低审计成本,删减必要的审计程序,审计质量很难得到保证。这种低于成本的,低水平的竞争,不利于我国审计市场的发展。但当审计费用提高后,发现这种情况很快得到好转,盈余水平迅速下降,审计质量得到提高,说明了我国注册会计师并没有完全丧失独立性,在能够维持其成本的情况下,他们会保持应有的职业谨慎性和独立性,能够发现和识别企业管理当局的盈余管理行为,并对其进行调整。被出具非标准意见的公司,审计它们往往需要花费审计师更多的时间,有着较高的审计成本和审计风险,同时注册会计师对审计过程中发现的问题也进行了披露,即使他们存在较高的盈余管理水平,也不能认定他们的审计质量就差。我国审计市场还处于买方市场,市场上对高质量审计报告的需求严重不足,上市公司聘请注册会计师进行审计目的主要是为了满足监管部门的需要。这种强制性的审计服务的购买者和审计报告的使用者是不同的利益群体,多数情况下两者的利益是不一致的,购买人往往更看重审计费用的多少。再加上我国会计师事务所并非通过提高审计质量来获得市场份额,而是通过激烈的价格竞争来获得更多的客户资源,这种情况下在讨价还价的过程中会计师事务所往往处于劣势,他们只是价格的接受者。虽然,我国存在审计费用较高而盈余管理水平也很高的情况,并不能由此说明我国存在高价购买审计意见的情况,审计费用的增加,更多的是注册会计师因审计时间和审计风险的增加,而对未来预期损失的一种补偿。本文认为,现阶段,针对我国审计市场低水平的价格竞争,仅仅依靠市场的作用去形成合理的价格和高质量审计报告是不现实的,还应加强政府的指导定价,特别是要明确最低收费标准,并不断完善社会信用体系,培养市场对高质量审计报告的需求。
[Abstract]:With the rapid development of market economy, especially the operation of the stock market, as the accounting firm intermediaries play an increasingly important role, even known as "economic police". The CPA firm as a self financing organization, they have to charge a fixed fee in order to maintain their own development, to guarantee a certain audit quality, audit must pay the cost. In the period of economic transition China, low level audit supply of listed companies and the high level of relative surplus of a serious shortage of supply, coupled with the event in recent years a large number of listed companies audit failures, to allow the public to audit quality put forward questions since the Commission. Will be required to disclose their annual audit fees of listed companies since, many scholars have carried out relevant research, but from the perspective of the accounting firm audit fees There is not much research on quality. At the present stage, what is the quality of audit in China's audit market and how the audit fee affects audit quality has become the main problem at this stage.
Based on the above problems, this paper first from the theoretical analysis, according to the audit contract theory, public goods theory, that China's audit market demand for high quality audit reports of serious shortage of firms in order to compete for the limited customer resources, fierce competition, the "low balling" behavior. Then collect relevant data the listed companies in China 2003.2008 years of empirical analysis, profit manipulation should be used as an absolute measure of audit quality, the study found that the audit fee and between the absolute value of discretionary accruals and did not show a strong linear relationship.
The study found that due to the special audit of products, coupled with the small accounting firms in China, and the number of audit services homogenization, the industry has been the existence of "Lowballing" phenomenon. In the fierce market competition environment, most accounting firms in order to attract customers, for the market, to reduce audit costs and cut the necessary audit procedures, the audit quality is difficult to be guaranteed. This is lower than the cost, the low level of competition, is not conducive to the development of China's audit market. But when the audit costs increase, found the situation has been improved very fast, rapid decline in earnings level, the audit quality is improved, the registration in our country the accountant was not completely lost independence, in the case that can maintain the cost, they will keep occupation caution and independence, to discover and identify the enterprise management authorities Earnings management behavior, and adjust it.
Was issued by the non-standard opinion audit company, they often need to spend more time with the auditor, the audit cost and audit risk is higher, and registered accountants to audit found problems in the process of disclosure, even if they have higher earnings management, also cannot recognize their audit quality is poor.
China's audit market is still in a buyer's market, the market demand for high quality audit reports of serious shortage of listed companies employ CPA audit aims to meet the needs of the regulatory authorities. The mandatory audit service buyers and users of audit reports are groups of different interests, the interests of the majority of cases are not how many people buy the same, tend to pay more attention to the audit fee. Plus not accounting firms of our country by improving audit quality to gain market share, but to get more customers resources through intense price competition, this case in the bargaining process firms are often at a disadvantage, although they are only the price taker. In China, there are higher audit fees and earnings management level is very high, and therefore cannot exist in our high The purchase of audit opinion is more expensive than that of CPA, which is a compensation for future expected loss of CPA due to the increase of audit time and audit risk.
This paper argues that, at this stage, the low level of China's audit market price competition, rely solely on the role of the market to form a reasonable price and high quality of the audit report is not realistic, we should strengthen the government guidance pricing, especially to clear the minimum fee, and constantly improve the social credit system, the demand for high quality the audit report of the training market.

【学位授予单位】：陕西师范大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4

【引证文献】