上市公司年报审计费用率与审计意见的相关性研究

An Empirical Study at the Correlation between Audit Fee and Audit Opinion of Annual Report of Listed Companies

本文以2002年披露了年度财务报告审计费用的 A 股上市公司为样本,运用相关系数分析法和 Lo-gistic 回归模型对审计费用率及其他因素与审计意见的相关性进行了实证研究。研究发现,上市公司收到的非标准无保留审计意见与年报审计费用率正相关,这说明,审计市场存在注册会计师满足客户意愿、出具比较宽松的审计意见的审计变通行为;研究同时发现,资产负债事、净资产收益率以及净资产收益率是否位于微利区间对审计意见具有显著影响;没有发现会计事务所的规模、上市公司的资产规模及位于“保配”区间的净资产收益事等因素与审计意见相关。

Selecting A-share listed companies disclosed audit fee of annual report as samples for 2002 and using method of correlation coefficient and Logistics'regression analysis model,this paper discusses the correlation between ratio of audit fee to asset size(ROF)with other factors and audit opinion.It finds that the non-standard unqualified opinion is significant positive correlated to ROF,this is illustrated that auditor on audit marketplace has a behavior of audit opinion modification which auditor subscribes the comparatively looser audit opinion for the sake of the desire that meets client.The research finds at the same time that the asset- liability ratio,ROE and ROE between [0,1%] have the effect significantly to audit opinion.But the size of asset of listed companies, the size of CPA firms,and ROE between [6%,7%] do not show significant influence upon audit opinion.