公允价值计量下的审计收费研究

发布时间：2018-06-28 18:43

本文选题：审计收费 + 公允价值　；参考：《审计与经济研究》2010年04期

【摘要】：公允价值的采用使得审计师必须依靠增加审计工作来尽可能地降低风险,并承担不可避免的审计风险,因此,审计师会相应地收取较高的审计报酬。基于Simunic模型并依据审计收费水平和变动情况,对中国上市公司2001年—2007年审计收费进行实证研究,结果发现公允价值计量的不确定性和变动性导致了难以避免的审计风险,在公允价值计量下资产减值表征的企业盈余管理动机与审计收费之间的相关度更高,而声誉较高的会计师事务所也相应要求更高的声誉补偿溢价。
[Abstract]:The adoption of fair value makes auditors must rely on increasing the audit work to reduce the risk as much as possible and undertake the inevitable audit risks. Therefore auditors will receive higher audit remuneration accordingly. Based on Simunic model and according to the level and changes of audit fees, this paper makes an empirical study on audit fees of Chinese listed companies from 2001 to 2007. The results show that the uncertainty and variability of fair value measurement lead to the unavoidable audit risk. The correlation between earnings management motivation and audit fees is higher than that of accounting firms with higher reputation, and accounting firms with high reputation also require higher reputation compensation premium.
【作者单位】：北京师范大学经济与工商管理学院;中山大学管理学院;普华永道会计师事务所;
【基金】：国家自然科学基金项目(70772017) 北京师范大学青年教师社会科学研究基金项目(107190)
【分类号】：F239.43

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