审计费用的决定因素——来自我国B股上市公司的数据分析

Audit Fees Determinants——Data Analysis from B Stock Market of China

审计费用的决定因素一直是国外会计审计学界关注的热点问题之一。基于我国B股上市公司数据,以2001年￣2003年我国B股的上市公司为样本,对境外审计师的审计收费展开研究可发现:2001年度审计费用的决定因素并不明显,且与事务所规模的关系不显性;在2002年和2003年,审计费用与总资产和事务所规模成显性相关。究其原因,主要是声誉机制、信息披露制度和我国审计市场竞争激烈等因素所致。

The problem of audit fees determinants is one of the auditing research focuses. This article, based on B stock market of China, selecting B stock companies from 2001-2003, finds out that the determinants of audit fees are not obvious, and are not related with auditing firms＇ scale in 2001 .But the determinants of audit fees are related with total assets and auditing firms＇ scale in 2002 and 2003. The reasons are because of reputation, exposure of information and drastic competition of auditing market,