【作者】 程李梅；

【导师】 阎革；

【作者基本信息】 广西大学 ， 政治经济学， 2004， 硕士

【摘要】 审计收费作为一项代理费用，其产生主要源于契约经济中财产委托人与代理人之间的信息不对称。在信息不对称的情况下，委托人无法观测到代理人的工作过程和努力程度，因而以支付审计费用的形式聘请专业的注册会计师进行审计以证实财务信息的真实性。从性质上看，审计费用就是注册会计师提供审计服务产品的价格。 由于审计是一种鉴证性业务，法律责任重大，会计师事务所在确定审计收费时必须考虑其风险成本，因此审计收费一般由三部分组成：产品费用、风险成本和会计师事务所的正常利润。审计的产品费用作为审计收费的组成部分之一，其影响因素主要有被审单位的规模、业务复杂程度以及地域性等审计客体方面和审计团队、事务所转移成本等审计主体方面。审计风险成本主要受审计环境等宏观因素和事务所组织形式、规模以及风险心理预期等微观因素的影响。审计业务利润则在不同程度上受到市场在审计价格决定中的作用、市场竞争程度以及事务所的定价策略等因素的影响。同时，独立审计价格主要受审计服务产品的供给方和需求方这些市场因素以及事务所资信、政府行为等非市场因素的影响。 在我国的审计市场中价格扭曲主要表现为事务所之间的低价竞争。审计市场缺乏自主性的高品质审计服务产品需求、小规模会计师事务所供给过多、注协会计师行业缺乏信誉评级机制、审计收费构成水平偏低以及政府的管制行为，这些都是我国审计市场低价竞争的原因。因此，有必要从完善证券市场体制、提升高品质审计服务自主性供给的压力和动力以及规范政府管制行为等方面来解决审计市场的价格扭曲问题。更多还原

【Abstract】 As an agency fee, auditing charge usually form in the asymmetric information between property client and agent. In a situation which the information is asymmetric, the clients are unable observe the agents’ working course and diligent degree. Therefore they engage the Certified Public Accountant audit in order to confirm the truth of accounting information. So the auditing charge is the price of service product which offered by the Certified Public Accountant.Because audit is a kind of attestation business, the auditor and the accounting firm has great responsibility. The accounting firm must consider its risk while charging. So auditing charge generally consists of three parts: products expense, the risk cost and normal profit of the accounting firm. As one of the components of auditing charge, the product expenses is not only influenced by the factor about the enterprise in audit, such as the scales of unit, business complexity and regional characteristic, but also influenced by the factor about the accounting firm, such as audit team, accounting firms" shift cost, etc. Not only macroscopic but also the microcosmic factor play an important part in the risk cost. The macroscopic factor refers the working environment mainly and the microcosmic factor consists of the organization form and scale of accounting firm, risk psychological expectancy, etc. In addition, the role that the market play in the price determine, competition degree and the pricing tactics of accounting firm all play a role in audit profit in varying degrees. At the same time, the price of auditing product is affectedby the market’s supply and demand, accounting firm’s prestige and government’s behavior mainly.The price deviation in our auditing market is shown as the low price competition between the accounting firms mainly. The lacks of autonomous demand for auditor’s high quality serve, too much supply of small-scale accounting firms, the lack of prestige evaluating mechanism in Certified Public Accountants trade, all these are reasons that low price competition exists in our auditing market. Therefore, it is necessary for us to perfect our securities market system, promote the pressure and power of autonomous supply of high quality serve and standardize the government management behavior, etc. Thus, the problem of price deviating in auditing market will be solved in a measure.更多还原