电子商务上市公司审计风险与审计定价关系研究
发布时间：2018-10-12 07:27
【摘要】：审计风险影响审计定价己是不争的事实。国外研究表明,审计定价的高低与审计风险的大小是相关的。然而国内不少研究显示,会计师事务所在确定审计费用时较少考虑审计风险。因此审计风险应当怎样在审计定价中体现,以此制定出合理的审计服务价格来保持注册会计师的独立性,发挥审计的作用己经成为审计市场界迫切关注的问题。本文阐述了委托代理理论、信息传递理论和保险理论的产生及发展,并论述了这三种理论在审计风险与审计定价中的运用。接着,阐述了电子商务公司的业务流程和特征,确定了适合电子商务公司的现代风险导向模式,并论述了电子商务企业可能面临的风险及审计风险种类。根据现代风险导向模式下的审计风险模型,本文将重大错报风险分为公司治理风险、经营风险、财务风险和内部控制风险,并与检查风险一起分别论述了与审计定价的机理。通过回顾以往文献进行分析并提出本文假设,构建出审计风险与审计定价的多元回归模型。本文收集了2012年至2014年电子商务上市公司的公司治理风险、经营风险、财务风险、内部控制风险和检查风险这五方面的指标作为解释变量,运用多元回归模型进行实证研究。实证结果显示:电子商务上市公司财务风险与审计定价呈显著关系,但是方向不明确;内部控制质量与审计定价呈负相关;检查风险与审计定价表现为正相关;公司治理风险、经营风险与审计定价不相关。根据实证结果,本文提出了我国监管机构应该完善上市公司信息披露机制并积极推进我国会计师事务所品牌建设,我国会计师事务所应当制定市场化的审计服务价格,以以此规范我国审计市场中的审计服务价格,提升审计服务质量;上市公司应当全面提高内部控制质量,以此增强在审计定价中的议价能力,降低审计风险。
[Abstract]:It is an indisputable fact that audit risk affects audit pricing. Foreign studies show that audit pricing is related to audit risk. However, many domestic studies show that audit risks are less considered when accounting firms determine audit costs. Therefore, how audit risk should be reflected in audit pricing, so as to establish a reasonable audit service price to maintain the independence of certified public accountants and play the role of audit has become an urgent concern of the audit market. This paper expounds the emergence and development of principal-agent theory, information transfer theory and insurance theory, and discusses the application of these three theories in audit risk and audit pricing. Then, this paper expounds the business process and characteristics of e-commerce companies, determines the modern risk-oriented model suitable for e-commerce companies, and discusses the possible risks and types of audit risks that e-commerce enterprises may face. According to the audit risk model of modern risk-oriented mode, this paper divides the risk of material misstatement into corporate governance risk, management risk, financial risk and internal control risk, and discusses separately the mechanism of audit pricing together with inspection risk. By reviewing the previous literatures and putting forward the hypothesis of this paper, a multivariate regression model of audit risk and audit pricing is constructed. This paper collected corporate governance risk, operating risk, financial risk, internal control risk and check risk of e-commerce listed companies from 2012 to 2014 as explanatory variables, and used multiple regression model to carry out empirical research. The empirical results show that: the financial risk and audit pricing of e-commerce listed companies have a significant relationship, but the direction is not clear; internal control quality and audit pricing are negatively correlated; check risk and audit pricing performance is positive correlation; corporate governance risk, Operating risk is not related to audit pricing. Based on the empirical results, this paper puts forward that our country's regulators should improve the information disclosure mechanism of listed companies and actively promote the brand construction of our country's accounting firms, and our country's accounting firms should formulate market-oriented audit service prices. In order to standardize the audit service price and improve the audit service quality, the listed companies should improve the internal control quality in order to enhance the bargaining power in the audit pricing and reduce the audit risk.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F724.6;F832.51;F239.4
本文编号：2265286
[Abstract]:It is an indisputable fact that audit risk affects audit pricing. Foreign studies show that audit pricing is related to audit risk. However, many domestic studies show that audit risks are less considered when accounting firms determine audit costs. Therefore, how audit risk should be reflected in audit pricing, so as to establish a reasonable audit service price to maintain the independence of certified public accountants and play the role of audit has become an urgent concern of the audit market. This paper expounds the emergence and development of principal-agent theory, information transfer theory and insurance theory, and discusses the application of these three theories in audit risk and audit pricing. Then, this paper expounds the business process and characteristics of e-commerce companies, determines the modern risk-oriented model suitable for e-commerce companies, and discusses the possible risks and types of audit risks that e-commerce enterprises may face. According to the audit risk model of modern risk-oriented mode, this paper divides the risk of material misstatement into corporate governance risk, management risk, financial risk and internal control risk, and discusses separately the mechanism of audit pricing together with inspection risk. By reviewing the previous literatures and putting forward the hypothesis of this paper, a multivariate regression model of audit risk and audit pricing is constructed. This paper collected corporate governance risk, operating risk, financial risk, internal control risk and check risk of e-commerce listed companies from 2012 to 2014 as explanatory variables, and used multiple regression model to carry out empirical research. The empirical results show that: the financial risk and audit pricing of e-commerce listed companies have a significant relationship, but the direction is not clear; internal control quality and audit pricing are negatively correlated; check risk and audit pricing performance is positive correlation; corporate governance risk, Operating risk is not related to audit pricing. Based on the empirical results, this paper puts forward that our country's regulators should improve the information disclosure mechanism of listed companies and actively promote the brand construction of our country's accounting firms, and our country's accounting firms should formulate market-oriented audit service prices. In order to standardize the audit service price and improve the audit service quality, the listed companies should improve the internal control quality in order to enhance the bargaining power in the audit pricing and reduce the audit risk.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F724.6;F832.51;F239.4
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