我国A股不同板块审计收费现状分析
发布时间：2018-11-10 11:49
【摘要】：自2009年深圳证券交易所创业板启动以来,A股资本市场被划分为主板、中小板和创业板三大板块,三大板块在成长性、经营规模、经营风险等方面呈现明显差异。独立审计是资本市场整合性制度安排的重要环节,旨在降低财务报告使用者的信息风险,审计收费又是衡量审计产品质量、审计效率的重要参考,基于此比较不同板块审计收费现状具有重要的理论和实践意义。 本文首先以委托代理理论、审计契约关系理论、审计供求理论,从客户规模、公司治理、经营风险和审计师特征四个方面丰富了审计收费特征。其次通过比较资本市场上三大板块审计收费对象的不同特征、不同审计需求简述了我国A股资本市场,并对2009年A股资本市场进行审计收费现状分析,审计收费特征比较分析,结果发现我国A股市场审计收费表现为不同板块企业对审计收费敏感度不同,审计特征在不同板块表现不同、审计收费信息可反映财务报告质量、审计报告质量等特点,但存在审计收费信息披露不合法、审计收费偏低、审计师选择不合理、审计市场存在低价揽客现象等问题。最后站在会计师事务所角度提出了提高本土事务所审计质量、遏制低价揽客现象的行业建议,站在监管者角度提出了加强上市公司审计收费信息披露、加强对审计收费的价格管制、加强对中小企业审计师资格的要求,对创业板企业进一步归类等政策建议。
[Abstract]:Since the launch of the gem of Shenzhen Stock Exchange in 2009, A share capital market has been divided into main board, small and medium-sized board and growth enterprise market. Independent audit is an important link in the arrangement of the integrated system of capital market. It aims to reduce the information risk of financial report users, and the audit fee is an important reference to measure the quality of audit products and audit efficiency. Based on this, it has important theoretical and practical significance to compare the current situation of audit fees in different sectors. In this paper, the principal-agent theory, audit contract theory, audit supply and demand theory, from the customer size, corporate governance, business risk and auditor characteristics enriched the characteristics of audit fees. Secondly, by comparing the different characteristics of the three major audit fee charging objects in the capital market, the different audit needs of China's A-share capital market are briefly described, and the current situation of audit fees in the A-share capital market in 2009 is analyzed, and the characteristics of audit fees are compared and analyzed. The results show that the audit fees in the A share market of China are different in sensitivity to audit fees, and the audit characteristics are different in different sectors. The information of audit fees can reflect the quality of financial reports and the quality of audit reports. However, there are some problems such as illegal disclosure of audit fees, low audit fees, unreasonable choice of auditors, and low cost in audit market. Finally, from the perspective of accounting firms, this paper puts forward the industry suggestions to improve the audit quality of local firms and curb the phenomenon of low price solicitation, and from the perspective of regulators, puts forward to strengthen the disclosure of audit fee information of listed companies. We should strengthen the price control of audit fees, strengthen the requirements of auditor qualification for small and medium-sized enterprises, and further classify the gem enterprises.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4;F832.51
本文编号：2322395
[Abstract]:Since the launch of the gem of Shenzhen Stock Exchange in 2009, A share capital market has been divided into main board, small and medium-sized board and growth enterprise market. Independent audit is an important link in the arrangement of the integrated system of capital market. It aims to reduce the information risk of financial report users, and the audit fee is an important reference to measure the quality of audit products and audit efficiency. Based on this, it has important theoretical and practical significance to compare the current situation of audit fees in different sectors. In this paper, the principal-agent theory, audit contract theory, audit supply and demand theory, from the customer size, corporate governance, business risk and auditor characteristics enriched the characteristics of audit fees. Secondly, by comparing the different characteristics of the three major audit fee charging objects in the capital market, the different audit needs of China's A-share capital market are briefly described, and the current situation of audit fees in the A-share capital market in 2009 is analyzed, and the characteristics of audit fees are compared and analyzed. The results show that the audit fees in the A share market of China are different in sensitivity to audit fees, and the audit characteristics are different in different sectors. The information of audit fees can reflect the quality of financial reports and the quality of audit reports. However, there are some problems such as illegal disclosure of audit fees, low audit fees, unreasonable choice of auditors, and low cost in audit market. Finally, from the perspective of accounting firms, this paper puts forward the industry suggestions to improve the audit quality of local firms and curb the phenomenon of low price solicitation, and from the perspective of regulators, puts forward to strengthen the disclosure of audit fee information of listed companies. We should strengthen the price control of audit fees, strengthen the requirements of auditor qualification for small and medium-sized enterprises, and further classify the gem enterprises.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4;F832.51
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