基于平行数据的上市公司审计定价影响因素研究

发布时间：2018-07-03 20:52

本文选题：上市公司 + 审计定价　；参考：《湖南大学》2007年硕士论文

【摘要】： 审计定价作为会计师事务所与被审计单位之间重要的经济联系,是审计研究的重要对象。在我国审计市场上,对审计定价一直没有一个统一规范的标准。如何规范审计定价,审计定价究竟是由哪些因素决定的,一直是国内外审计市场研究的热点问题。本文从审计定价及其影响因素入手,对审计定价的基本方法和审计定价建模理论进行定性分析,进而构建了适合我国审计市场的审计定价模型,以上海证券交易所上市的A股上市公司2002-2006年连续5年公开披露的年度报告中的数据为样本,组成平行(面板)数据,从上市公司自身因素、注册会计师因素以及政策因素三个方面选取了总资产、纳入合并报表子公司个数、资产负债率、应收账款占总资产比例、存货占总资产比例、净资产收益率、无限售条件流通股占总股本比例、上市公司注册地、审计意见类型、当年是否变更会计师事务所、是否施行新审计准则等11个因素对审计定价的影响进行实证分析。实证研究结果表明:审计定价呈逐年增长趋势;影响上市公司审计定价行为的最主要因素是总资产和纳入合并报表子公司个数;审计定价过程中没有考虑到审计风险因素的影响;存货占总资产比例对审计定价产生负向影响;“低价揽客”行为不是一种普遍现象,不会对整个审计定价产生显著影响;不存在地区收费差异;新审计准则并没有对2006年年度报告审计定价产生显著影响。针对上述实证研究结论,本文从强化审计风险、提高审计质量,建立新的审计定价模式以及规范披露审计定价三个方面提出了若干对策建议。
[Abstract]:As an important economic relation between accounting firms and audited units, audit pricing is an important object of audit research. In the audit market of our country, there has been no uniform standard for audit pricing. How to standardize audit pricing and what factors determine audit pricing has always been a hot issue in the domestic and foreign audit market. Starting with the audit pricing and its influencing factors, this paper qualitatively analyzes the basic methods of audit pricing and the modeling theory of audit pricing, and then constructs an audit pricing model suitable for the audit market in China. Taking the data from the annual reports of the A-share listed companies listed on the Shanghai Stock Exchange for the fifth consecutive five consecutive years from 2002 to 2006 as a sample to form parallel (panel) data from the listed companies' own factors, The CPA factor and the policy factor select the total assets, including the number of subsidiaries in the consolidated statement, the ratio of assets to liabilities, the proportion of accounts receivable to the total assets, the proportion of inventory to total assets, the rate of return on net assets. The influence of 11 factors, such as the proportion of the total share capital, the place of incorporation of the listed company, the type of audit opinion, the change of accounting firm in the current year and the implementation of new auditing standards, on audit pricing is empirically analyzed. The empirical results show that the audit pricing is increasing year by year, and the main factors affecting the audit pricing behavior of listed companies are the total assets and the number of subsidiaries incorporated into the consolidated statements. In the process of audit pricing, the influence of audit risk factors is not taken into account; the proportion of inventory to total assets has a negative impact on audit pricing; the behavior of "low price solicitation" is not a common phenomenon, and it will not have a significant impact on the whole audit pricing. There are no regional differences in fees; the new auditing standards have no significant impact on the audit pricing of the 2006 annual report. In view of the above empirical research conclusions, this paper puts forward some countermeasures and suggestions from three aspects: strengthening audit risk, improving audit quality, establishing new audit pricing model and standardizing disclosure audit pricing.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F276.6;F239.4

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