审计收费的影响因素实证研究

An Empirical Study on the Influencing Factors of Audit Fees

审计收费是指审计机构对被审计单位所提供的审计服务的价格,是基于对审计机构所提供的服务的一种价格补偿,自2014年国家发展改革委放宽对审计服务的价格管制以来,审计收费的价格主要由市场决定,但目前审计收费的价格的市场调节存在一定的问题,对审计收费的监管缺乏完善的监管制度。本次研究的目的在于,从审计工作量、人力资本成本、事务所的影响力以及出具内部控制审计意见的类型等审计收费的影响因素出发,初步建立了审计收费的影响因素模型,利用在沪深两家证交所上市的473家公司的公开数据,进行多元线性模型回归,为审计定价的标准的制定及审计收费的监管提供一些思路,并针对审计收费的相关影响因素目前存在的问题进行分析,提出相关建议。

Audit fee refers to the price of audit services provided by audit institutions to the auditee, which is a kind of price compensation based on the services provided by audit institutions. Since the national development and Reform Commission relaxed the price control of audit services in 2014, the price of audit fee is mainly determined by the market. However, there are some problems in the market regulation of audit fee price. There is no perfect supervision system in charge supervision. The purpose of this study is to initially establish an influencing factor model of audit fees based on the influencing factors of audit fees, such as audit workload, human capital cost, the influence of the firm and the type of audit opinion issued by internal control. By using the public data of 473 companies listed on the Shanghai and Shenzhen stock exchanges, the multiple linear model regression is carried out to price audit fees. The paper also provides some ideas to establish standards and the supervision of audit fees, and analyze the existing problems of audit fees and put forward relevant suggestions.