项目审计工时的影响因素研究综述

发布时间：2018-03-30 13:48

  本文选题：项目审计工时　切入点：客户特征　出处：《审计研究》2011年05期

【摘要】：审计市场竞争的加剧使审计项目的成本管理越来越受到关注。有的学者以项目审计工时衡量审计成本,试图探索影响项目审计成本的各种因素。本文归纳和分析了学术界对项目审计工时影响因素模型的研究成果,发现项目审计工时主要受客户特征的影响。其中客户规模和经营复杂性与项目审计工时显著正相关,风险因素与项目审计工时之间的相关性则受到风险指标、客户行业、工时类型等因素的影响。关于事务所的规模和品牌、行业经验、审计年限、非审计服务和审计技术方法等特征与项目审计工时之间关系的研究结果存在许多分歧,需要在今后的研究中进一步验证。
[Abstract]:With the increasing competition in audit market, more and more attention is paid to the cost management of audit projects. This paper summarizes and analyzes the results of academic research on the model of influencing factors of project audit man-hour. It is found that the project audit hours are mainly influenced by the customer characteristics, in which the customer size and operational complexity are positively correlated with the project audit hours, and the correlation between the risk factors and the project audit hours is influenced by the risk indicators. There are many differences on the relationship between the size and brand of firms, industry experience, audit years, non-audit services and audit technical methods and the relationship between audit hours and project audit hours. Further verification is needed in future studies.
【作者单位】： 南京理工大学经济管理学院;
【基金】：教育部人文社会科学研究青年基金项目(项目批准号:10YJC63068) 国家自然科学基金青年项目(项目批准号:71002107)的阶段性研究成果 南京理工大学“紫金之星”基金;南京理工大学经济管理学院高层次课题预研基金的资助
【分类号】：F239.4
，

本文编号：1686192