执行新审计准则对审计收费的影响

发布时间：2018-06-02 00:24

本文选题：新审计准则 + 审计费用　；参考：《北京交通大学》2010年硕士论文

【摘要】： 从2007年开始执行的新审计准则给审计实务带来了一系列的变化。新审计准则改进了审计风险模型,强调了对企业重大错报风险的评估与应对,完善了审计准则体系,突出了维护公众利益的行业宗旨。但是新审计准则也提高了对审计工作的质量要求,增加了审计工作量,因此本文认为审计工作量的增加会导致审计收费增多。但是,我国现有审计市场竞争状况非常激烈,审计费用是否收到新审计准则的影响是需要实证证明的。为了验证审计准则的变动是否会对审计费用产生影响,本文选取了我国上市公司2004-2007年年度报告中的数据,利用改变过的Simunic模型,进行了相关性检验和多元回归分析。通过相关性检验得出的结论是,在2004年和2005年间,也就是在旧准则下,审计收费不受年度因素的影响；当审计准则发生变动以后,也就是2006年度的审计费用与2005年的相比,受到了新准则的影响。在多元统计回归中,通过回归分析发现审计准则的变动与审计收费不存在线性回归关系,说明执行新审计准则对审计费用产生的影响并不显著。因此,本文通过实证研究得出的结论是新审计准则的执行会对审计收费产生影响,但这一影响不足以成为决定审计费用的主要因素,在我国,审计收费仍旧是由被审计单位规模、审计业务复杂程度和会计师事务所规模决定的。图3幅,表15个,参考文献28篇。
[Abstract]:Since 2007, the new auditing standards have brought a series of changes to audit practice. The new auditing standard improves the audit risk model, emphasizes the assessment and response to the risk of enterprise material misstatement, improves the auditing standard system, and highlights the purpose of safeguarding the public interest. However, the new auditing standards also improve the quality of audit work and increase the audit workload. Therefore, this paper thinks that the increase of audit workload will lead to the increase of audit fees. However, the current audit market in China is very competitive, and it is necessary to prove whether the audit cost is affected by the new auditing standards. In order to verify whether the change of audit standards will have an impact on audit costs, this paper selects the data from the annual report of China's listed companies for 2004-2007, and makes use of the modified Simunic model to carry out correlation tests and multivariate regression analysis. The conclusion from the correlation test is that, between 2004 and 2005, under the old standards, audit fees were not affected by annual factors; when the audit standards changed, that is, the audit fees for 2006 compared with 2005, Affected by the new rules. In the multivariate statistical regression, it is found that there is no linear regression relationship between the change of audit standards and audit fees by regression analysis, which indicates that the implementation of new audit standards has no significant impact on audit costs. Therefore, the conclusion of this paper is that the implementation of the new auditing standards will have an impact on audit fees, but this impact is not enough to become the main determinant of audit costs. Audit fees are still determined by the size of the audited unit, the complexity of the audit business and the size of the accounting firm. There are 3 figures, 15 tables and 28 references.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4

【相似文献】