整合审计模式下财务报表审计收费影响因素研究

The research on financial statement audit fees under integrated audit model

基于上市公司特征、会计师事务所特征以及财务报表审计业务自身特征三大视角探讨整合审计模式下财务报表审计收费影响因素。研究发现财务报表审计收费与上市公司的规模、业务复杂度、应收账款占总资产比例、公司发生亏损、被出具非标准财务报表审计意见、事务所的声誉等显著正相关;与国有产权性质等显著负相关。有助于深入了解整合审计模式下审计师对财务报表审计收费的定价策略,在扩展审计收费研究的同时也为整合审计施行提供经验证据。

Based on the characteristics of listed companies, accounting firms and financial statements audit business, this paper discusses the influencing factors of audit fees in financial statements under the integrated audit model. The study finds that the financial statements audit fees are significantly positively correlated with the size of listed companies, the complexity of the business, accounts receivable accounted for the proportion of total assets, the loss of listed companies, non-standard financial statements audit opinion and the firm＇s reputation. The financial statements audit fees are significantly negatively correlated with the nature of state-owned property rights, which will help us to understand the pricing strategy of auditors＇ under the integrated audit model. It also provides empirical evidences for the expansion of audit fees and the implementation of integrated audit.