【作者】 王越；

【导师】 江伟；

【作者基本信息】 暨南大学 ， 会计学， 2011， 硕士

【摘要】 本文结合中国转轨经济制度背景,考察我国会计师事务所如何根据上市公司对外担保所产生的财务风险进行审计定价。研究发现,(1)存在对外担保的上市公司的审计定价显著高于不存在对外担保事项的上市公司,且对上市公司外担保比率与审计定价呈显著正相关关系；(2)国有产权并没有影响审计师对上市公司对外担保的财务风险的审计定价；(3)在政府干预程度大的地区,预算软约束的增加也会降低公司面临的财务风险,因此审计定价与上市公司对外担保比率之间的正相关关系减弱；(4)金融发展水平的提高硬化了预算约束,处于这些地区的上市公司审计定价与对外担保比率间的正相关关系有所增强。本文研究结果表明,上市公司对外担保产生的财务风险已经成为我国会计师事务所在审计定价时考虑的因素之一,而且事务所还会根据预算软约束程度对审计定价进行调整,从而对不同风险特征的客户收取风险溢价。因此本文建议政府减少对企业的行政干预,加强商业银行改革,完善金融体系,避免影响审计师的正常风险判断。而审计师应该进一步提高执业质量,而不仅仅通过收取风险溢价来弥补审计风险的增加。更多还原

【Abstract】 Based on the institutional background of China’s transition economy, this paper examines whether audit firms consider listed companies’financial risks resulted from external collateral loans when they are pricing. The study shows that:(1) state-owned property does not affect the auditors of listed companies charge audit fees according to the financial risk of external collateral loans. (2) compared with listed private companies, the soft budget constraint the state companies beard decreased the level of the risk from external collateral loans, the positive correlation between the audit pricing and the collatration weakend; (3) in the area with strong government intervention, the more softened budget constraint decreased the level of the risk from external collateral loans, the positive correlation between the audit pricing and the collatration weakend; (4) high financial development level harden the budget constraint, in the list companies in the developed area of financial, the positive correlation between the audit pricing and the collatration weakend; The results prove when audit firms are pricing, they not only consider listed companies’ financial risks resulted from external collateral loans, the amount of external collateral loans, but also adjust audit fees according to the degree of soft budget constraint. Recommends that the Government should reduce administrative interference, strengthen commercial banking reform, improve the financial system. To avoid affecting the auditor judgments. And the auditor should further improve the quality, not just charge risk premium to compensate for the increase in audit risk.更多还原