A股上市公司审计意见购买研究

Auditing Opinion Shopping in China A-Share Markets

提高审计费用是审计意见购买的主要实现方式,且在现阶段,国内审计收费主要受审计业务工作量影响。因此,采取实证分析方法,以A股上市公司为样本,通过分析其审计费用异常增长情况,可以大体推断出近年来部分上市公司存在审计意见购买的重大嫌疑,该部分公司占整个市场比重应在2%以上。同时中国证监会的查处也进一步予以验证,由此可以提出加强会计师事务所报酬披露和监管的建议。

Studies indicate that opinion shopping realizes its object mainly through raising auditing fees which, nowadays, is decided mostly by the volume of auditing in China. Based upon the above idea, a case study is designed to detect the scale of A-share markets attained by opinion shopping. Then, the study analyzes all of listed companies in A-share markets for the past three years, and tries to find the exceptional rises on auditing fees. Such rises are usually deemed the presence of opinion shopping. The result is that at least 2% listed companies are suspected of opinion shopping. Furthermore, the listed companies punished by CSRC give specific evidence on the presence and extension of opinion shopping. Finally, some constructive proposals are provided to strengthen about auditing fees.