【作者】 段春明；

【导师】 张杰明；

【作者基本信息】 暨南大学 ， 会计学， 2003， 硕士

【摘要】 审计费用是注册会计师和委托客户之间联系的“经济纽带”。自二十世纪八十年代初美国证券交易会要求披露外部审计费用以来，西方学者对独立审计市场与市计费用有关的问题进行了不同的研究，这些研究从审计费用角度探讨了独立审计市场监管、执业状况。2001年我国上市公司首次被要求披露审计师报酬，注册会计师的报酬从隐秘走向公开。本文在回顾相关文献和对我国证券市场独立审计发展、需求、执业质量、风险认识的基础上，建立两个实证模型。模型1主要探讨上市公司年度审计费用的决定因素，模型2主要探讨审计费用和审计质量的关系，模型回归采用的数据均为公布2001年度的审计报酬以及其他财务等信息的上市公司中抽取的384家样本公司的数据。通过实证，得出的结论主要有：我国证券市场的审计费用和客户资产、经营规模、事务所规模显著正相关；出具非标准无保留意见的审计报告，审计费用较高，但审计质量并没有提高；提供专项审计或管理咨询服务的事务所收取的审计费用显著偏高，上市公司有利用这些服务收买审计意见的行为；在有中期审计和专项审计或管理咨询的公司，注册会计师初次审计存在一定的“削价”行为；上市公司独立审计市场自发形成审计价格下限，但没因此促成审计质量自发的提高。更多还原

【Abstract】 Audit fees are the economic link between CPA and auditees. Since SEC required the listed companies to disclose external audit fees at the beginning of 1980s, foreign scholars have studied different questions about audit fee in securities market. Their studies discussed supervision and state of public audit from the point of audit fee. In 2001, Chinese listed companies were required to disclose their audit fees for the fist time. Pay to CPA went from secret to open. This paper established two models after reviewing literature and thinking development, demand, quality and carrying risk of public audit in Chinese securities market. Model 1 discusses the determinats of audit fee, model 2 discusses the relation between audit fee and audit quality. The data of 384 companies used in the models are selected from the listed companies that have disclosed their audit fees and other finance informations of 2001. After demonstration we can get the main conclusions: there are notable positive relativity between audit fee and audtee’s total assetses or subsidiaries ,and auditor’s scale; while the audit opnion is not clean , audit fees are higher, but audit quality aren’t increased that suggestes that independentance in Chinese public audit market is negative.; when auditors give special audit or consultations, they may demand more audit fees and their auditees may buy audit opinions; there is pricing-cutting when CPA audit listed companies that need middle audit or special audit or consultations for the first time; there is also a unprompted price bottom line in Chinese public audit market, but audit quality isn’t improved for it.更多还原