国外审计定价研究综述及其启示

Auditing Pricing:Review of Oversea Literatures

审计定价是审计研究领域的热门话题。自1980年以来,西方学者从不同角度对审计定价的影响因素进行了研究。在我国,自2001年上市公司须公开披露审计费用信息以来,学者们开始借鉴西方模型对我国审计定价的影响因素进行研究,但现有研究在研究方法、研究深度等方面尚需进一步拓展,且许多因素对审计定价的影响尚未取得一致的结论。

Auditing pricing is a hot topic in the field of auditing research. Since 1980, western scholars tlave used all kinds of audit market research data from different countries and different times to investigate factors which influence auditing pricing. In China, since 2001, when listed companies stlould disclose auditing fee, a great deal of empirical researches on auditing pricing emerged. However, the methodologies and depth of relevant researehes are still to be improved, and the conclusions about the influences of relevant factors on auditing pricing are far from consistent.