上市公司审计收费影响因素的实证分析

Empirical Analysis of the Factors Influencing Audit Fees of Listed Companies

本文对我国上市公司2002年年报中所披露的有关审计收费因素数据进行多元线性回归分析,发现上市公司的资产总额、纳入合并范围的子公司数、聘任会计师事务所年限和地区差异是影响我国上市公司审计收费的主要因素,而存货占资产总额的比重、应收账款占资产总额的比重、资产负债率和审计意见类型对审计收费不存在显著的影响。

This paper analyzes the data in 2002 annual report of listed companies in China. Through a multivariate linear regression analysis it is found that total assets, the amount of subsidiaries included in the consolidated financial statements, auditor tenure and regional difference are main factors influencing audit fees of listed companies in our country. The ratios of inventory to total assets, accounts receivable to total assets and liabilities to total assets,and the type of auditor′s opinion, however, have no notable influence on audit fees.