风险和风险管理对审计收费的影响:基于审计需求的角度

Risk and Risk Management’s Influence toward Audit Pricing:From Audit Demand’s Perspective

本文利用2004年至2006年沪市的数据,考察了风险和风险管理这两个审计需求因素对审计收费的影响。结果发现:在多利益相关者条件下,控制机制的成本共担,造成部分决策者可以转嫁部分监控成本给其他利益相关者,为了减少自己的风险管理成本,其他的利益相关者对具有正外部性的审计需求服务将增加引起审计收费上升。同时还发现,当企业的风险管理披露程度较高时,审计费用越高。

We analyze the influence toward audit pricing by factors relating to audit demands in the multi-stakeholders context. Using data from 2004-2006 SSE,we analyze risk,risk management and governance’s influence toward audit pricing. In multi-stakeholders’context, some decision makers can shift part of the control cost to other stakeholders, thus increasing the demand for externality services such as auditing, causing audit price surging. Consistent with our theory and expectation, our result indicates audit fees are higher when there are more comprehensive disclosure toward financial, compliance, environmental and safety, internal process risk management, with BIG4 auditors, and more independent directors, with more share on the board by independent directors, and with more directors on board. .