地区差异特征与审计定价研究

The Research on Characteristics of Regional Difference and Audit Pricing

与发达国家成熟的审计市场相比,我国的审计市场地域分割依然存在且收费差异明显。文章以2011年沪深股市1843家上市公司为样本,运用多元线性回归方法,实证研究了审计市场的地区特征与审计定价差异。研究发现:地区审计客户数量、审计客户所有制比例和地区会计师事务所发展水平与地区的审计定价显著相关。这一发现表明,当前我国仍需继续提高事务所的审计独立性,规范审计收费行为,促进我国审计市场的规范发展。

Compared with the mature audit market of developed countries,Chinese audit market presents the geographical segmentation and a great difference in the audit charge. This study selects 1843 public companies in the year of 2011 as samples,and adopts multiple linear regression analysis method to conduct an empirical research on the connections between regional characteristics of the audit market and differences in audit fees.The result shows that the quantity of regional audit clients,the audit client ownership and the development of regional accounting firms are significantly associated with the audit fees,which indicates that there is some room to improve the independence of accounting firms and regulate how to charge the fees.