审计师个人经验、行业专长与审计收费

发布时间：2018-06-19 12:37

本文选题：审计师 + 经验　；参考：《会计与经济研究》2016年06期

【摘要】：现有研究关注审计服务需求方、审计服务供给方、审计监管对审计收费的影响,关注会计师事务所和分所的特征对审计收费的影响,而审计师个人是执行审计实务的最终主体。文章分析和检验审计师个人的经验和行业专长是否以及如何影响审计收费。以2002-2012年的公司年度为样本,区分复核会计师和项目负责人两类签字会计师,区分签字会计师会计年度之前的经验、行业专长和会计年度的经验、行业专长。研究发现:复核会计师会计年度之前的经验提高了审计收费,而项目负责人会计年度的签字数量降低了审计收费,签字会计师的行业专长没有显著影响审计收费。结果表明:复核会计师会计年度之前的经验越丰富,越能提高在初始审计收费制定过程中的谈判能力;而项目负责人会计年度的签字数量越多,越会降低在审计过程中的审计投入。
[Abstract]:Current studies focus on the demand side of audit services, the supply side of audit services, the impact of audit supervision on audit fees, and the impact of the characteristics of accounting firms and branches on audit fees. The article analyzes and examines whether and how the auditor's personal experience and industry expertise affect audit fees. Taking the company year 2002-2012 as a sample, this paper distinguishes between the review accountant and the project principal, the experience prior to the accounting year, the industry expertise and the industry expertise. It is found that the audit fees are increased by reviewing the accountant's experience before the accounting year, while the audit fees are reduced by the number of signatures of the project principal in the accounting year, and the industry expertise of the signed accountant has no significant effect on the audit fee. The results show that the richer the experience before the accounting year review, the better the negotiation ability in the process of setting the initial audit fees, while the more signatures the project owner has in the fiscal year, More will reduce the audit investment in the audit process.
【作者单位】：上海立信会计金融学院会计学院;
【基金】：国家自然科学基金项目(71502108) 上海市“晨光计划”项目上海高校青年教师培养资助计划(ZZLX15001)
【分类号】：F239.222

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