项目审计工时的影响因素研究综述被引量：3

A Literature Review of the Studies on Influencing Factors of Engagement Audit Hours

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摘要审计市场竞争的加剧使审计项目的成本管理越来越受到关注。有的学者以项目审计工时衡量审计成本,试图探索影响项目审计成本的各种因素。本文归纳和分析了学术界对项目审计工时影响因素模型的研究成果,发现项目审计工时主要受客户特征的影响。其中客户规模和经营复杂性与项目审计工时显著正相关,风险因素与项目审计工时之间的相关性则受到风险指标、客户行业、工时类型等因素的影响。关于事务所的规模和品牌、行业经验、审计年限、非审计服务和审计技术方法等特征与项目审计工时之间关系的研究结果存在许多分歧,需要在今后的研究中进一步验证。 The intensification of audit market competition drives cost management of audit engagements more concerned. Some scholars measured audit cost by engagement audit hours, and tried to explore the various factors which influence engagement audit cost. This article summarizes and analyzes the study results of influencing factors model of engagement audit hours by the academia, finding that engagement audit hours are mainly influenced by client characteristics. While client size and complexity are significantly positive related with engagement audit hours, the relation between risk factors and engagement audit hours is influenced by risk indicators, client industry and hours type etc. There are disagreements among the study results about the relation between firm characteristics, such as size and brand, industry experience, auditor tenure, non-andit service and audit methodology, and engagement audit hours, which needs further verification in future studies.

作者韩晓梅郭威

机构地区南京理工大学经济管理学院

出处《审计研究》 CSSCI 北大核心 2011年第5期51-56,共6页 Auditing Research

基金教育部人文社会科学研究青年基金项目(项目批准号:10YJC63068) 国家自然科学基金青年项目(项目批准号:71002107)的阶段性研究成果南京理工大学"紫金之星"基金南京理工大学经济管理学院高层次课题预研基金的资助

关键词项目审计工时客户特征事务所特征 engagement audit hours, client characteristic, firm characteristic

分类号 F239.4 [经济管理—会计学]

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