会计估计对审计收费的影响研究

发布时间：2018-05-27 10:35

本文选题：审计收费 + 会计估计　；参考：《杭州电子科技大学》2017年硕士论文

【摘要】：审计收费是审计市场中一个重要因素,其水平高低对审计活动的独立性以及审计质量起着至关重要的作用。审计收费又及其复杂,影响因素众多。由于其重要性和复杂性,审计收费一直是审计理论界和实务界关注的焦点问题之一。审计收费主要由审计成本和预期损失补偿两部分构成。风险导向审计模式强调审计过程中对风险的判断、分析、评估以及审计资源的分配,对于那些高度不确定性和高风险领域,审计师需要投入更多的时间、精力予以高度关注,这些都意味着审计资源的投入,审计收费的增加。对于企业财务信息中涉及大量不确定性因素的会计估计信息,一方面企业和审计师都难以确定其准确金额和信息,另一方面,则容易受到管理层的操纵以调节财务信息,造成财务舞弊。这些都会增加审计师审计的难度,也必然加大审计失败的风险。审计师为了使财务信息更加公允,必须投入更多审计资源,增加审计收费。而对于无法通过审计程序降低的风险,审计师则也会通过增加审计收费以补偿审计失败风险的预期损失成本。由此可见,作为公司财务信息重要组成部分的会计估计信息会增加审计难度,加大审计风险,导致审计收费的上升。本文通过对我国A股上市公司2013-2015年最新数据的研究,以实证经验数据为样本探究了财务信息中会计估计信息对审计收费的影响,并进一步将会计估计信息分为两类会计估计信息研究其对审计收费的具体影响情况。研究结果显示,上市公司财务信息中会计估计信息与审计收费显著正相关;进一步研究发现导致利润增加的会计估计信息比导致利润减少的会计估计信息对审计收费的影响更显著。
[Abstract]:Audit fee is an important factor in audit market, and its level plays an important role in the independence and quality of audit activities. Audit fees are extremely complex and have many influencing factors. Because of its importance and complexity, audit fees have always been one of the focuses of audit theory and practice. Audit fees are mainly composed of audit cost and expected loss compensation. The risk-oriented audit model emphasizes the judgment, analysis, evaluation and allocation of audit resources in the audit process. Auditors need to devote more time and attention to those areas with high uncertainty and high risk. All this means the investment of audit resources and the increase of audit fees. For accounting estimation information involving a large number of uncertain factors in enterprise financial information, on the one hand, it is difficult for enterprises and auditors to determine its exact amount and information; on the other hand, it is easy to be manipulated by management to adjust financial information. Cause financial fraud. All these will increase the difficulty of auditor audit, and inevitably increase the risk of audit failure. In order to make financial information more fair, auditors must invest more audit resources and increase audit fees. For the risks that can not be reduced through the audit process, auditors will compensate for the expected loss cost of the audit failure risk by increasing the audit fees. Therefore, as an important part of company financial information, accounting estimation information will increase audit difficulty, increase audit risk, and lead to the increase of audit fees. Based on the latest data of A-share listed companies in China from 2013 to 2015, this paper explores the impact of accounting estimation information on audit fees based on empirical data. Furthermore, the accounting estimation information is divided into two categories to study the impact of accounting estimation information on audit fees. The results show that there is a significant positive correlation between accounting estimation and audit fees in the financial information of listed companies. Further study shows that the accounting estimate information which leads to the increase of profit is more significant than the accounting estimate information which leads to the decrease of profit on audit fees.
【学位授予单位】：杭州电子科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F275

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