独立审计行业低价竞争陷阱及其矫正措施研究

发布时间：2018-04-28 09:51

本文选题：审计收费 + 注册会计师　；参考：《广西大学》2004年硕士论文

【摘要】：审计收费作为一项代理费用，其产生主要源于契约经济中财产委托人与代理人之间的信息不对称。在信息不对称的情况下，委托人无法观测到代理人的工作过程和努力程度，因而以支付审计费用的形式聘请专业的注册会计师进行审计以证实财务信息的真实性。从性质上看，审计费用就是注册会计师提供审计服务产品的价格。由于审计是一种鉴证性业务，法律责任重大，会计师事务所在确定审计收费时必须考虑其风险成本，因此审计收费一般由三部分组成：产品费用、风险成本和会计师事务所的正常利润。审计的产品费用作为审计收费的组成部分之一，其影响因素主要有被审单位的规模、业务复杂程度以及地域性等审计客体方面和审计团队、事务所转移成本等审计主体方面。审计风险成本主要受审计环境等宏观因素和事务所组织形式、规模以及风险心理预期等微观因素的影响。审计业务利润则在不同程度上受到市场在审计价格决定中的作用、市场竞争程度以及事务所的定价策略等因素的影响。同时，独立审计价格主要受审计服务产品的供给方和需求方这些市场因素以及事务所资信、政府行为等非市场因素的影响。在我国的审计市场中价格扭曲主要表现为事务所之间的低价竞争。审计市场缺乏自主性的高品质审计服务产品需求、小规模会计师事务所供给过多、注协会计师行业缺乏信誉评级机制、审计收费构成水平偏低以及政府的管制行为，这些都是我国审计市场低价竞争的原因。因此，，有必要从完善证券市场体制、提升高品质审计服务自主性供给的压力和动力以及规范政府管制行为等方面来解决审计市场的价格扭曲问题。
[Abstract]:As an agency fee, the audit fee is mainly caused by the asymmetric information between the property principal and the agent in the contract economy. In the case of asymmetric information, the principal can not observe the working process and the degree of effort of the agent, so he employs a professional CPA to audit to verify the authenticity of the financial information in the form of payment of audit fees. In nature, audit fee is the price of audit service product provided by CPA. Because audit is a kind of authentication business, the legal responsibility is heavy, the accounting firm must consider its risk cost when determining the audit fee, so the audit fee is generally composed of three parts: product cost, The cost of risk and the normal profits of accounting firms. The product cost of audit is one of the components of audit fee. The main influencing factors are the audit object such as the scale of the auditee, the complexity of the business and the region, and the audit team, the transfer cost of the firm, and so on. The cost of audit risk is mainly influenced by macro factors such as audit environment, organization form, scale and expectation of risk psychology. On the other hand, the profit of audit business is influenced by the function of the market in the decision of audit price, the degree of market competition and the pricing strategy of the firm. At the same time, the independent audit price is mainly influenced by these market factors, such as the supply and demand side of audit service products, and non-market factors such as firm credit, government behavior and so on. In the audit market of our country, the price distortion is mainly reflected in the low-price competition among the firms. The audit market lacks the independent high-quality audit service products, the small scale accounting firms supply too much, the CPA profession lacks the credit rating mechanism, the audit fee composition level is low, and the government regulation behavior. These are the reasons for the low-price competition in our audit market. Therefore, it is necessary to solve the problem of price distortion in audit market from the aspects of perfecting the securities market system, enhancing the pressure and motive force of independent supply of high-quality audit services, and standardizing the government's regulatory behavior.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.2

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