中国上市公司审计定价的研究：理论与实证

发布时间：2018-04-06 03:01

本文选题：中国　切入点：上市公司　出处：《吉林大学》2004年硕士论文

【摘要】：近年来上市公司虚假财务报表事件以及会计师事务所审计失败的情况在国内外不断发生，由于审计服务具有“准公共产品”的特殊属性，社会有必要寻找一种有效的手段来控制其质量，以确保公众的社会利益和整个市场经济的有效运转。本文认为审计服务定价的标准和模式是控制和管理审计质量以及注册会计师独立性的一个重要方面。首先，审计服务的定价是保证审计质量的一个必要条件：虽然较高的审计收费并不一定代表较高的审计质量，但要保证一定标准的审计质量，就必须有一定标准的审计成本的投入，会计师事务所也就自然要收取高于这一审计成本的收费。所以每一个审计质量标准都应该对应着一个最低的审计收费标准。另外，审计服务的定价模式也会影响到注册会计师的独立性。注册会计师的经济利益与被审计公司的经济利益有着本质上的相互依赖性，但是，独立性的要求显然和注册会计师与被审公司之间的经济依赖性相矛盾。要想调和这种矛盾，就必须确定一个合理的审计定价标准。同时，审计定价可以作为一种“信号”，向社会公众传达上市公司的某种信息，成为人们衡量公司好坏的标准之一。综上，关于审计服务定价模式的研究是十分必要的。目前，中国的审计收费采取的是政府指导价，与国外事务所以市场调节价格为主的定价模式相比，中国的会计师事务所收费制度缺乏激励因素，平均水平偏低。首先，由于中国尚无完善的以民事责任为核心注册会计师法律责任的体系和规范，因而中国的审计师没有这一行业应有的高风险意识，在定价的过程中也就没有过多地考虑审计风险方面的因素。其次，中国审计市场集中度较低，审计行业竞争激烈，为了争夺客户，会计师事务所之间存在压价竞争的现象；另外，由于中国资本市场和公司治理机制还存在许多不足，上市公司并没有形成对高质量审计服务的有效需求。刨除环境因素的影响，本文认为正常的审计收费应该与审计质量、审计成本 WP=56 和审计风险相匹配。当审计收费不能与这些因素相对应，而出现过高和过低的情况时，那么审计的质量与注册会计师的独立性就是值得怀疑的。为了进一步研究中国上市公司审计收费的影响因素，本文从2000、2001、2002三年沪、深两市的上市公司中选取样本，以年报审计收费为研究对象，对样本中的相关数据做出相应的描述性统计。并通过建立审计成本模型进一步推导出反映审计收费与公司规模、业务性质、审计风险，以及审计质量等各相关因素之间关系的多元线性回归方程。描述性统计显示：目前中国的审计收费横向看来具有行业、地区，以及执行审计的事务所类型的差异；纵向比较三年的收费水平，可以看到：虽然目前中国的审计收费水平平均处于一种较低的状态，但其有逐年上涨的明显趋势。从回归分析的结果可以看到：在审计定价方面，国内的事务所越来越关注审计质量与风险的要素，增加了对关键审计事项的投入量。其原因可能是近年来不断发生会计造假、审计失败的事件，有许多事务所受到牵连和惩处，公众的不满，国家的整治，促使会计师事务所不得不关注审计风险，加大审计投入量，审计定价的尺度也就相应的发生了改变。回归结果的另一方面显示：许多应该对定价水平影响显著的要素回归结果并不显著，涉及风险的要素也只有“以前年度的损失”一种。所以中国的审计定价制度尚需完善，应该继续加强对质量和风险因素的关注。因为行业、地域、国家政府的规定等外界因素的影响，，以及上市公司和会计师事务所自身的业务和性质的差别，建立一个统一并且合理的审计收费标准是不切实际的，行之有效的办法是正确的规范事务所的审计收费模式，在保证审计质量的前提下，促进注册会计师行业的可持续发展：首先，要加强以民事赔偿责任为核心的注册会计师责任的法制建设，使中国的注册会计师更加关注审计质量的要求和风险因素的衡量，并据此确定最低的审计投入成本，最后以审计成本为基础确定审计收费模式。其次，要加强上市公司审计费用的披露制度的规范，规定统一的模式、标准和用词，并设立监督机制对披露不规范的公司进行纠错。 WP=57 最后，随着中国资本市场和审计市场的逐渐成熟，审计服务的定价模式应该由政府指导价格的方式过度到以市场定价为主导，政府监督为辅助的市场调节价格。充分发挥审计收费作为一种激励机制的作用，吸引更多高素质的人才加入审计行业。这样，注册会计师会为了提高整个行业的信誉和自身的声誉而积极努力地工作，审计质量也自然得到了保证。
[Abstract]:In recent years, the listed companies false financial statements and audit failure events continue to occur at home and abroad, because of the special attributes of audit services with "quasi public goods" society, it is necessary to find an effective way to control the quality, to ensure the effective operation of the benefits of the public and the whole market economy.
This paper argues that the pricing of audit service standard and mode is the control and management of the quality of audit and the independence of CPA is one of the important aspects. First, the pricing of audit services is an essential condition to guarantee the audit quality: although higher audit fees do not necessarily represent the higher audit quality, but to ensure a certain standard of audit quality, there must be a certain standard of audit cost, accounting firms will charge more than the cost of audit fees. So each audit quality standards should be corresponding to a minimum standard of audit fees. In addition, the independence of audit services pricing model will also affect the registration of CPA. The economic benefits of CPA and the audited company economic benefits are mutually dependent, but in essence, the independence requirements clearly and CPA and the audited The company economic dependence between contradiction. To reconcile this contradiction, we must determine a reasonable standard of the audit pricing. At the same time, the audit pricing can be used as a "signal", convey some information of listed companies to the public, people become one of the standard measure of company quality. Therefore, research on the pricing of audit service the model is very necessary.
At present, the China audit fee is taken by the government guidance, compared with foreign firms in the market adjusted price based pricing model, charging system of accounting firms China lack of incentive factors, the average level is low. First of all, because the system and standard of the civil liability as the core of the legal liability of CPA China is not perfect, so the Chinese the auditor has not the industry high risk consciousness, in the process of pricing is not too much to consider the factors of audit risk. Secondly, Chinese audit market concentration is low, the audit industry competition, in order to compete for customers, price competition among accounting firms; in addition, due to the capital market and Chinese the mechanism of corporate governance of listed companies still exist many problems, and there is no effective demand for high quality audit services. Eliminating environmental factors In this paper, we think that the normal audit fees should be related to the quality of audit and the cost of audit
WP=56
Match with audit risk. When audit fees can not correspond to these factors and appear too high or too low, the quality of audit and the independence of certified public accountants are doubtful.
In order to further study the influencing factors of audit fees China of listed companies, this paper from 200020012002 to three years of Shanghai and Shenzhen two city sample of listed companies, the audit fees as the research object, make descriptive statistics corresponding to the relevant data in the sample. Through establishing the audit cost model is derived to reflect the audit fees and the company the size and nature of the business, the audit risk, the multiple linear regression equation and the relationship between audit quality and other related factors. The descriptive statistics show: at present China audit fees horizontal view with industry, region, and different types of accounting firms; longitudinal comparison of three years the level of fees, we can see: Although the China the average level of audit fees in a low state, but it has the obvious trend of rising year by year. From the results of the regression analysis to see In the audit pricing, more and more attention to domestic firms and risk factors of audit quality, increase the investment amount of key audit items. The reason may be happened frequently in recent years accounting fraud, audit failure events, many firms have been implicated and punishment, public discontent, national regulation, urge the accounting firm have to pay attention to the audit risk, increase audit inputs, the audit pricing scale is correspondingly changed. On the other hand, the regression results showed that many should not significantly influence the level of pricing regression factors significant results, factors of the risks involved only before the annual loss. So a China audit pricing the system still need to improve, should continue to strengthen the quality and risk factors of concern.
Because the industry, regional, national government regulations and other external factors, as well as the difference between the business and the nature of the listed companies and accounting firms themselves, to establish a unified and reasonable audit fees is unrealistic, effective way is the correct specification Office audit fee pattern, ensure audit quality in the premise and to promote the sustainable development of CPA industry:
First, we must strengthen legal construction for civil liability is the core responsibility of CPA, the CPA China pay more attention to the audit quality requirements and risk factors, and to determine the audit cost lowest, and finally to determine the audit cost based audit fee pattern.
Secondly, we should strengthen the standardization of disclosure system of listed companies' audit fees, stipulate unified models, standards and wording, and set up supervision mechanism to correct the companies that are not standardized.
WP=57
Finally, with the China capital market and audit market, audit services pricing model should be guided by the government price way over to the market pricing led, government supervision is aided by the market to adjust prices. Give full play to the audit fees as an incentive mechanism to attract more high-quality personnel to join the audit industry. In this way, the CPA will in order to improve the credibility of the entire industry and their own reputation and work energetically, audit quality naturally guaranteed.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.2

【引证文献】