摘要
本文通过对2007年沪、深两市上市公司年报审计费用的分析,发现境内年报审计费用主要影响因素有资产规模、报表合并子公司数目、应收账款的比率、净资产收益率、最近3年中是否出现过亏损、审计意见的类型和是否由"BIG4"进行年报审计,而境外审计费用的主要影响因素是资产规模、报表合并子公司数目、净资产收益率、审计意见的类型和是否由"BIG4"所进行年报审计。数据证明:按中国审计标准所进行的境内A股审计和按国际或境外审计标准所进行的非A股审计采用了不同的定价基础。
Based on the analysis of audit fee of annual report in Chinese mainland stock market,the author find that domestic audit fee is significantly correlated with asset size,quantity of subsidiary companies in consolidated financial statements,receivable ratio,rate of return on common stockholders' equity,whether or not under deficit in recent three years,audit opinion and if audited by Big 4 or not,while abroad audit fee is significantly correlated with asset size,quantity of subsidiary companies in consolidated financial statements,rate of return on common stockholders' equity,audit opinion and if audited by Big 4 or not.The data shows that the audit price model of domestic audit based on the Chinese standards on auditing and abroad audit based on the international standards on auditing is different.
出处
《财会通讯(下)》
2010年第9期147-150,161,共4页
Communication of Finance and Accounting