AH股公司境内外审计收费差异的影响因素研究

Study on Influencing Factors of Audit Fee Differences between Mainland Auditors and Hong Kong Auditors for AH Dual Listed Companies

选取AH股公司2001年至2007年的审计收费数据,对影响其境内外审计收费差异的因素进行回归分析。结果显示,影响AH股公司境内外审计收费差异的因素主要有:(1)以资产规模、子公司数目和净利润差异调整项目数衡量的审计业务复杂性;(2)以上市地总数和审计意见类型衡量的审计业务风险程度;(3)同一集团审计的情况;(4)境内外审计师是否为四大所;(5)境外审计师的变更;(6)公司经营年份数;(7)境内外工资水平的对比关系。

In this paper, we select AH dual listed companies＇ audit fee data during the year from 2001 to 2007, to study influencing factors of the audit fee differences between mainland auditors and Hong Kong auditors. In the regression to test hypothesis, we find the following factors influence audit fee differences ： （ 1） the complexity of audit business, measured by asset size, the number of subsidiaries, and the adjusted items＇ quantity of net income difference ; （2） the degree of audit business risk, measured by the number of listing places and audit opinion; （3）the case whether auditors are under a same group; （4）the case whether auditors are members of the big four accounting firms; （5） change of Hong Kong auditors ; （6） years of operation; （7）the comparison of salary level between the mainland and Hong Kong.