审计定价与审计质量——文献回顾与政策含义

Audit Pricing and Audit Quality:literature review and policy implication

审计市场激烈的价格竞争是否削弱审计师的独立性,审计师对公司的财务依赖性是否降低审计质量,这两个问题始终是审计职业界、监管者和社会公众争论的焦点。围绕这两个问题,文章回顾了审计定价与审计质量的实证研究文献,总结我国目前相关研究的缺失,最后阐明这些经验证据的政策含义。

Whether the fierce price competition in audit market impairs the auditor＇s independence and whether the auditor＇s dependence on the auditee＇s financial information weakens the audit quality, both issues are the focus points among the professional, the authorities and the public. With regard to those two issues, this paper reviews the academic evidence research literature on audit pricing and audit quality, summaries the imperfectness of these researches, and finally brings forth the policy implication of those empirical evidence.