CAJ | 학술논문

公允价值计量模式在提高会计信息相关性的同时,如何保证其可靠性是理论和实务界关注的焦点.外部审计对保障会计信息可靠性发挥着至关重要的作用,而审计收费在一定程度上反映了审计师的谨慎程度和审计力度.文章研究了2008-2010年沪市A股上市公司公允价值变动损益对审计收费的影响,发现公允价值变动损益绝对值越大,审计收费越高;公允价值变动损益的正负值对审计收费产生影响,公允价值变动损益为正值时其对审计收费的影响更加显著;由十大会计师事务所审计的公司,其公允价值变动损益对审计收费的影响显著高于非十大事务所审计的公司.
공윤개치계량모식재제고회계신식상관성적동시,여하보증기가고성시이론화실무계관주적초점.외부심계대보장회계신식가고성발휘착지관중요적작용,이심계수비재일정정도상반영료심계사적근신정도화심계력도.문장연구료2008-2010년호시A고상시공사공윤개치변동손익대심계수비적영향,발현공윤개치변동손익절대치월대,심계수비월고;공윤개치변동손익적정부치대심계수비산생영향,공윤개치변동손익위정치시기대심계수비적영향경가현저;유십대회계사사무소심계적공사,기공윤개치변동손익대심계수비적영향현저고우비십대사무소심계적공사.
The fair value measurement model can improve the accounting information, at the same time how to ensure the re- liability is the focus in both theory and practice. External audit plays a critical role in protecting the reliability of accounting infor- mation. Audit fee can reflect the conservatism of auditors and audit efforts. This paper studies the impact of profit and loss on changes in fair values upon the audit fees in the Shanghai A-share listed companies during the period from 2008 to 2010. It finds that the greater the absolute value of changes in fair values is, the higher the audit fees ; positive and negative changes in fair values would impact audit fees ： positive changes in fair values have a more significant impact on audit fees ; the impact of changes in fair value upon audit fees are significantly higher in the company audited by top 10 accounting firms.