基于审计风险的区域化审计定价的研究

Research on Regional Based Audit Pricing with Audit Risk Consideration

审计定价的区域化在我国是以行政手段实施的,这种定价忽略了一个十分重要的因素———审计风险补偿,进而使审计定价的模型存在着技术缺陷。基于审计风险的区域化审计定价,要求在审计定价中考虑地域差异对审计风险的影响以及审计定价中的风险补偿问题。实证研究表明,异地客户并未选择比本地客户更高的审计价格,而是选择了一种“逆理性”的更低的忽略审计风险的竞争价格。这种非常现象应引起政府监管部门与学术界的关注。

The regional based audit pricing practiced as administrative tool in China ignores the very important audit risk compensation and thus makes audit pricing models technically vulnerable.The regional based audit pricing with audit risk consideration needs to consider the impacts of regions and risks on auditing pricing.Empirical analysis results show that regional customers do not select a higher price than local customers do,they choose 'unreasonable' lower and more competitive price that seems neglect the audit risk.The government and academia should pay attention to this unusual fact.