风险因素对我国上市公司审计收费影响的实证研究

Research on the Influence of Risk Factors on Audit Charges of the Listed Company of Our Country

审计收费由审计固有成本和风险成本构成。基于高风险高收益的原则,注册会计师的审计风险加大,审计收费会提高。本文以2004年和2005年我国深市和沪市上市公司审计收费为研究对象,以Simunic提出的审计收费影响因素模型为基础,以上市公司总资产、资产负债率、存货总额占总资产的比率、是否被特殊处理、注册会计师法律责任立法和司法是否显著完善为解释变量,采用多元线性回归方法建立风险因素影响上市公司审计收费的回归模型,对影响我国上市公司审计收费的相关风险因素进行了实证研究。最后本文根据论述和实证研究的结果提出相关政策性建议。

Audit charges consist of audit inherent cost and audit risk cost. Based on the ＂high risk, high income＂ principle, the audit risk influences audit charges： if the accountants＇ audit risk increases, the audit charge will rise. Based on audit charges in the years of 2004 and 2005, the author conducts positive research on the relevant influence of risk factors of audit charges on the listed company of our country. Using the model raised by Simunic initially and multiple linearity regression method, the author regards the total assets, asset-liability ratio, inventory to asset ratio, whether or not ST and CPAs＇ legal liability whether or not obvious as explaining variable factors. At last this paper comes up with some suggestions through the analysis of the conclusion.