会计师事务所的属性重要性与审计收费——基于中国会计师事务所综合评价前百家信息的证据

The Attribute Importance of Audit Firm and Audit Fee

审计收费是对事务所的审计师团队努力的回报，而审计师团队有多种不同重要程度的属性，因此有必要把会计事务所作为一个拥有多个属性重要性的系统，具体考察其对于审计收费的影响。本文根据中国注册会计师协会年度会计师事务所综合评价前百家信息，具体考察了会计事务所的属性重要性对审计收费的影响。研究表明，事务所中的CPA的教育结构、CPA的经验（年龄）结构和事务所综合规模对审计收费具有显著正向影响。事务所其他属性与审计收费未发现存在显著相关性。

Audit fee rewards the effort of auditor team and auditor team has various attributes. In order to study the overall effect of attribute importance on audit fee, it is necessary to regard an audit firm with various attributes as a system. The Chinese Institute of Certified Public Accountants （CICPA） has issued yearly top 100 Chinese audit firm since 2006. Using the data, this paper examines the relationship between the attribute importance of audit firm and audit fee. We find that audit firm with a better education structure, a better experience structure and a bigger size can charge higher audit fee, but other attributes have no tectable effect on audit fee.