CAJ | 학술논문

审计收费作为审计服务的价格，是传递审计质量的重要信号。在评述中西方文献的基础上，结合我国目前审计市场的特点，对我国审计收费问题进行了研究。研究发现：上市公司的资产总额、纳入合并报表的子公司数量以及基于“保配”目的的盈余管理是审计收费的主要影响因素；审计师在审计定价时对被审单位的财务风险和经营风险估计不足；国际四大事务所在A股公司法定年报审计市场上的收费并没有明显高于国内事务所。
심계수비작위심계복무적개격，시전체심계질량적중요신호。재평술중서방문헌적기출상，결합아국목전심계시장적특점，대아국심계수비문제진행료연구。연구발현：상시공사적자산총액、납입합병보표적자공사수량이급기우“보배”목적적영여관리시심계수비적주요영향인소；심계사재심계정개시대피심단위적재무풍험화경영풍험고계불족；국제사대사무소재A고공사법정년보심계시장상적수비병몰유명현고우국내사무소。
As the price of audit services, audit fees are the effective signal transferring audit quality. This article first comments on the Western literature, and then discovers some factors that influencing audit fees probably based on analyzing the characteristics of Chinese audit market to study deeply. The results are： the main causes that influence audit fees in the actual Chinese audit market include clients＇ size, the number of subsidiaries and earnings management for the fight of further issue stocks. The auditor of our country has not fully considered the risk while choosing customers. In addition, the ＇ big＇ international accounting companies＇ audit fee is not more than other local companies in the normal anniversary audit market.