外部治理、风险导向与审计定价——基于我国上市公司的经验证据

External Governance,Risk Orientation and Audit Pricing:Empirical Evidences Based on China's Listed Companies

文章检验了现代风险导向审计下的审计定价是否充分考虑了公司外部治理特征及其风险,并探讨了外部治理风险的防范和控制机理。研究发现,外部治理尽管在审计定价中发挥了一定作用,但是治理效应不太明显,部分重要的外部治理风险因素并没有在审计定价中得到反映。

This paper examines if audit pricing under the modern risk-oriented audit takes full account of the characteristics and risks of corporate external governance,it also discusses the risk prevention and control mechanisms of external governance.The findings of the study show that although external governance can play a certain role in audit pricing,the effect of governance is not obvious;some important risk factors of external governance are not reflected in audit pricing.