上市物流企业财务风险与审计定价关系的实证研究

An Empirical Study on the Relationship between the Financial Risk and the Audit Pricing of Listed Logistics Enterprises

企业的财务风险直接影响着注册会计师的审计投入和审计风险,进而影响其审计定价水平。以中国2007～2011年深沪两市上市物流公司作为研究样本,实证考察物流类上市公司财务风险与注册会计师审计定价之间的关系。结果显示,审计定价与总资产报酬率存在显著的负相关关系,与流动资产周转率、总资产周转率和资产负债率存在显著正相关关系。

The financial risk of enterprise risk of certified public accountants （CPAs） directly influences the auditing investment and audit which further influences their audit pricing levels. Taking Chinese listed logistics enterprises in Shenzhen and Shanghai stock exchanges from 2007 to 2009 as research samples, the authors empirically study the relationship between the financial risk of listed logistics enterprise and audit pricing of CPAs. Results show that audit pricing has signifi- cant negative correlation with return rate of total assets, while significant positive correlation exists between audit pricing and turnover ratio of current asset, turnover ratio of total asset and asset-lia-bility ratio.