【作者】 王丽娜；

【导师】 顾奋玲；

【作者基本信息】 首都经济贸易大学 ， 会计学， 2009， 硕士

【摘要】 在审计研究领域中,审计定价研究的地位非常重要。市场经济下,被审计单位与会计师事务所之间进行审计交易的行为是受通过市场机制约束,审计交易是由被审计单位和会计师事务所之间的双向选择来完成的。根据市场经济规律中价格与供求关系可知,供求决定价格,审计市场的价格也是由审计市场的供求状况所决定的,但目前一方面我国审计服务市场化程度不高,审计市场的发育还并不完善,导致我国审计市场对高品质审计服务的自愿性需求缺乏;另一方面目前我国的审计服务也受到政府监管要求的影响;因此审计定价机制并不能够完全遵循市场定价机制,审计过程中出现的“低价揽客”和“高价购买审计意见”等行为直接影响到审计质量水平,影响到审计的公平公正性,影响到整个的社会公众的利益。所以合理的审计定价对助于规范我国证券市场的审计收费行为,有助于维护社会公众的利益,也有助于维护审计的严肃性和公平公正性。审计定价的研究对于规范我国审计市场有着重大的意义。西方学者对于审计市场和审计定价相关问题的研究始于二十世纪八十年代初,当时美国证券交易协会要求上市公司在年报中披露公司的外部审计费用,审计费用的公开为审计定价相关研究提供了基础,之后很多学者针对审计市场、审计费用和审计定价等问题展开了研究。我国对于审计费用和审计定价相关问题的研究始于2001年,2001年证监会首次要求我国上市公司要在上市公司财务年报中披露其所聘用的会计师事务所的报酬,自此我国审计市场收费状况也逐渐公开。国内很多学者也开始对审计定价相关问题开始了各方面的研究。本文通过回顾关于审计定价的相关文献,对审计定价的影响因素进行判断、分析、归纳和整理,并且在对审计定价影响因素分析时特别考虑了法律环境和市场发育程度等宏观因素,最终选定相关影响审计定价的相关变量,在以上分析的基础上设计了本文的审计定价模型。本文利用2005-2007年中国沪深A股上市公司的相关历史数据,利用本文所设计的审计定价模型进行对审计定价影响因素进行实证研究。经分析发现,审计定价与被审计单位的规模、业务复杂程度、审计风险和聘请的事务所规模等因素显著正相关关系,但注册会计师变更和审计意见类型对审计定价的影响并不显著。由此可见,并没有足够的证据证明会计师事务所变更可能伴随显著的新任会计师事务所“低价揽客”情形;审计意见类型与审计收费状况也不存在正相关关系,目前我国上市公司并不存在“购买审计意见”行为。本文采用规范研究与实证分析相结合的方法,规范研究主要是经济理论角度分析了审计定价的理论基础,分别从委托代理理论,市场供求理论和市场竞争理论的角度分析了审计定价的经济学基础;探讨了审计定价与审计质量以及审计成本的关系,从宏观角度分析了国内外审计收费的现状,重点分析了目前审计收费中所存在的问题以及审计定价的影响因素,为实证分析中审计定价的模型的设计提供了基础。实证分析中,本文分别选取了2005-2007年度沪深A股证券市场中的859家,1141家,938家符合条件的上市公司作为研究样本,建立审计定价模型,利用Markway软件对审计定价的影响因素进行了线性回归分析。在此基础上对审计定价模型作出修正,在2005-2007年的回归模型基础上提出了本文的审计定价模型:LnFee=-3.859441+0.3640×LnAssets+0.0010×Deratio+0.1878×Big4。鉴于本文的局限性,提出了模型的缺陷以及适用性范围,并在此基础上提出了相关政策建议,以期对审计定价的实践具有一定的指导意义。更多还原

【Abstract】 Audit pricing playes an important role in the audit research area.Under the market economy system, The trade is controlled by the system and the is completed by mutually choice between the the buyer and the seller. According to the the supply and demand law in the market economy,pricing depends on supply and demand.But at present, on the one hand our country’s marketization is not enough,and the audit service market is imperfect,lacking of the voluntary demand. On the other hand,Most of the companies do audit because of the government’s supervision, what’s more,now, in china, audit pricing system do not follow the market-oriented pricing system completely, the deeds appearing from the audit process, such as low price competition and high-price buy of audit opinion make adverse influence on audit quality, audit fairness and the public interests directly.Thus,the reasonable audit price is helpful for regulating the audit pricing in the stock market.The research of auditing pricing plays an important role for the regulation of audit market of China.From 1980s in the 20^th century, Many experts has begun the audit research when SEC required audit fee exposed,the exposure of audit offers the premise of empirical research. From then on,many western and eastern scholars made many researches on topics related to audit market and audit fee. Listed company is required to expose audit fee for the first time in china in 2001. From that time on the secrecy of CPA’s rewards is exposed to be public.Scholars in china start their empiricial research on china’s audit price.Through reviewing the literature audit pricing related,considering the law environment and the audit market, I have done many rearches on the influences of audit pricng, finally select the audit pricing influences and set the audit pirce model.This essay is designed to make an overall positive research of the influential factors of audit pricing by using the experimental data of listed company, The results show the relationship between audit pricing and the size of listed company, complexity, the scale of accounting firm, audit risk and law environment is significant.While the relationships between audit pricing and audit opinions and changes of CPAs are not significiant. So,I make furthermore researches on the two variables. The result shows that the changing of accounting firm doesn’t lead to low price competition. Though analysing to the data and the pricing modle no evidence proves the listed company has significant purchase intention of wanted audit opinion.I use the normative method and positive method together to study. Anatomise the essential of our audit market from angles of the following 3 theories: Trust- agency theory, supply-demond method, market- competition theory. Probe into the relationship of audit quality and audit cost and analyze the questions of audit pricing at present.During the analyze of positive analyse, by analyze the selecting available samples of the year 2005,2006 and 2007 to set up the audit pricing modle and do the linear return by using the Markway. On the basis of modifying the Siminic modle and by using the 2005-2007 linear return model, I put forward to my new audit pricing model: LnFee =-3.859441 +0.3640×LnAssets +0.0010×Deratio +0.1878×Big4. The model is reasonable and made by using the acurate data and can be used to price the audit. Through research, we put forward the relative policy advice.更多还原