CAJ | 학술논문

使用2004—2014年的715家非金融上市公司组成的平衡面板数据，从静态和动态角度，对异地审计与低价竞争进行检验。结果发现：异地客户率为31．7％，大约13．6％的公司审计收费存在低价竞争行为，且异地审计与低价竞争显著正相关。建议：一是对异地客户所在地注协而言，需要注意低价竞争的情况，特别是在签订审计合约时，应向客户所在地的注协备案合约内容，并由当地注协在网上公开其审计报告，以供使用人查询，必要时可约谈相关事务所。二是对会计师事务所而言，进行异地审计时，遵守客户所在地的审计服务定价标准，不得低价竞争，履行相关的审计合约和审计报告备案制度，执行内部过程质量标准，确保高质量的审计服务。
사용2004—2014년적715가비금융상시공사조성적평형면판수거，종정태화동태각도，대이지심계여저개경쟁진행검험。결과발현：이지객호솔위31．7％，대약13．6％적공사심계수비존재저개경쟁행위，차이지심계여저개경쟁현저정상관。건의：일시대이지객호소재지주협이언，수요주의저개경쟁적정황，특별시재첨정심계합약시，응향객호소재지적주협비안합약내용，병유당지주협재망상공개기심계보고，이공사용인사순，필요시가약담상관사무소。이시대회계사사무소이언，진행이지심계시，준수객호소재지적심계복무정개표준，불득저개경쟁，리행상관적심계합약화심계보고비안제도，집행내부과정질량표준，학보고질량적심계복무。
This paper used 715 non-financial companies listed in 2004—2014 from the perspective of studying of the non-local audit and low price competition statically and dynamically.The results show that the non-local audit customers is 31.7%,and about 13.6% of the company which its audit fees exist low competitive behavior,and there is a significant positive correlation between non-local audit and low price competition.The proposals are:1)For the AICPA to remote customers,AICPA needs to pay attention to the low-cost competition in off-site audit and should record contract content in the AICPA of remote customers when sign audit contracts,and the local AICPA should disclose its audit report in the network for the using human inquiry by the others,and if it is necessary it can turn a-round to the related firms.2)To accounting firms,when they are having auditing in different regions, they should follow the location service pricing standards of audit client and may not have lower-price competition,and they should perform relevant audit contracts and the audit report filing system and should implement the internal process of quality standards to ensure high quality audit services.