期望差风险的审计收费补偿研究

Research on the Audit Charge Compensation of Expectation Gap Risk

由于社会公众与注册会计师对审计工作认识的不同,从而审计市场中存在着审计期望差。基于期望差的视角,文章研究了我国审计风险是否在审计收费中得到了补偿这一问题。通过对沪深两市A股上市公司2007—2008年相关数据的实证研究,发现我国会计师事务所在确定审计收费时会考虑审计期望差这一问题,这说明我国审计市场存在着审计期望差风险补偿。

Because the social public and certified public accountants hold different cognition on audit work,audit expectation gap exists in audit market.Based on the view point of expectation gap,this paper studies whether audit risk is recouped by audit charge.By studying the data of A share listed companies of 2007—2008,it has found that the accounting firm will consider the risk of audit expectation gap while decides audit charge,which reveals that audit expectation gap risk compensation in our audit market.