审计收费影响因素的实证研究
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摘要
审计市场在经济发展中起着越来越重要的作用,对资本市场的影响也日益扩大。审计市场包含很多复杂的影响因素,其中很重要的一个影响因素是注册会计师在执业时收取的审计费用。审计收费会影响审计的质量,事务所如果收取的审计费用过低,就不得不通过减少审计工作程序、缩短审计工作时间来降低审计服务的成本,进而影响审计工作的质量。审计收费不仅关系到审计质量,也会影响注册会计师在执业时应有的独立性。审计收费是否对职业道德基本原则尤其是审计独立性原则产生不利影响,取决于注册会计师的收费报价水平和所提供的相应服务。如果各个会计师事务所为了招揽客户,扩大业务量,不惜以低价来竞争,则审计报告的可信程度就可能较低。研究审计收费意义重大,通过研究审计收费可以使我们了解审计行业及审计市场,而且监管部门可以通过对审计收费的研究,了解和认识审计市场的竞争以及违法违规行为,进而进行有效监管,防止低价揽客,防止审计行业的恶性低价竞争,并且制定出合理、科学的收费标准,促进我国审计行业的健康有序发展,树立注册会计师的良好形象。
本文从文献综述出发,回顾国内外已有的研究成果,了解了国内外关于审计收费问题研究的现状,并借鉴已有的研究方法。然后研究我国审计市场的现状,研究发现我国的审计市场存在审计收费标准不统一、审计市场缺乏有效的发现机制、事务所之间恶性低价竞争业务等问题,其原因大致有三点,一是审计市场缺乏自发性需求,二是法律诉讼风险低,三是审计收费的披露不充分,透明度不高。在充分了解了审计收费的背景后,本文重点对影响审计收费的影响因素如审计客户的规模、审计客户的复杂程度、审计风险、审计客户的治理结构、会计师事务所规模、审计客户所在地区进行了理论分析,并提出了相应的假设。之后本文选取了2009年沪深两市A股的数据作为样本,数据主要来源于RESSET金融研究数据库和国泰安数据库,并将收集到的数据进行加工整理,用spss17.0分析系统对数据进行描述性统计和多元线性回归分析,得出实证结果,并对实证结果进行详细分析,针对发现的问题,提出相应的政策和建议。
本文得出的实证研究结论如下：总资产的规模、存货与总资产的比率、流动资产与总资产的比率、资产负债率、国有股比率、事务所是否为前14大所、上市公司所在地区的消费水平这7个变量在1%的水平上与审计费用显著相关；流动比率、公司是否被ST在5%的水平上与审计费用显著相关；保资格的净资产收益率在10%的水平上与审计费用显著相关；其他的应收账款与总资产的比率、保配股的净资产收益率、审计意见类型、非限制流通股比例与审计费用的相关性不显著。其中,总资产的规模、流动资产与总资产的比率、资产负债率、事务所是否为前14大所、上市公司所在地区的消费水平、公司是否被ST这六个因素与审计费用显著正相关；存货与总资产的比率、国有股比率、保资格的净资产收益率这三个因素与审计费用显著负相关。
Audit market has become increasingly prominent in economic development. Besides, it expands the influences to capital market. Audit market contains many complicated interfering factors, one important factor is the audit fees that certified public accountants charge when they work. Audit fees will affect the quality of audit. If accounting firms charge excessively low audit fees, they have no choice but to reduce audit working proceduce, cut down audit working time to reduce the cost of audit service. Accordingly, the quality of audit reduces. Audit fees not only relate to the quality of audit but also the independence when certified public accountant profess. Whether audit fees have effect to the basic principles of professionalism especially the independent character of audit, the charges level that the CPA charge and their corresponging service play a key role. If each accounting firm aims at soliciting customers and expanding business by low price, the confidence level of audit report will drop. Studying audit fees is significant. We can become familiar with audit industy and audit market. Meanwhile, regulators can know well with the competetion of audit market and illegal activities. So as to supervise effectively to avoid soliciting customers and competing at low price. Go further, they can draw up reasonable, scientific fee scale to promote our audit industry's development and create good image of CPA.
This article begins with document survey, looks back the research achievement at home or abroad, kowns the status quo of audit fees and consults existing research methods. By researching the status quo of our audit market, problems such as no unified audit fees standard in audit market, lack effective discovery mechanism, malignantly low price competition between firms are revealed. Reasons are listed from three aspects, one is that audit market lacks spontaneity demand. Another is the low risk of action at law, the last is that audit fees do not disclose sufficiently and lacks transparency. After mastering the background of audit fees, this paper analyses a few influence factors to audit fees such as the scale, complexity, governance structure and audit risk and the areas of the audit customers and the scale of accounting firms. Then put forward corresponding hypothesis. This article chooses data that comes from Shanghai and Shenzhen stock markets in 2009 as proofs. Most data is adopted from RESSET financial research database and CSMAR database. Sorted data is analysed by spss17.0 from descriptive statistic and multiple linear regression. According to authentic proof, identify problems then put forward corresponding policy and advice.
The conclusion of this paper is as follows, the scale of total assets, the inventory for total assets ratio, floating assets for total assets ratio, the assets-liabilities ratio, state-owned shares ratio, accounting firms whether for the first 14 big institutes, the consumption level of the locate of listed corporation, all the variables above have significant correlation with audit fees at the level of 1%. Current ratio, listed corporations being "ST" or not have significant correlation with audit fees at the level of 5%. Roe of guaranteed qualifications has significant correlation at the level of 10% with audit fees. The account receivable for the total assets ratio, roe for guaranteed allotment, the auditor's opinion type and outstanding shares ratio have no significant correlation with audit fees. While the scale of total assets, floating assets for the total assets ratio, the assets-liabilities ratio, accounting firms whether for the first 14 big institute, the consumption level of the locate of listed corporations, listed corporations being "ST" or not have significantly positive correlation with audit fees. The inventory for the total assets ratio, state-owned shares ratio, and roe of guaranteed qualification have significantly negative correlation with audit fees.
本文从文献综述出发,回顾国内外已有的研究成果,了解了国内外关于审计收费问题研究的现状,并借鉴已有的研究方法。然后研究我国审计市场的现状,研究发现我国的审计市场存在审计收费标准不统一、审计市场缺乏有效的发现机制、事务所之间恶性低价竞争业务等问题,其原因大致有三点,一是审计市场缺乏自发性需求,二是法律诉讼风险低,三是审计收费的披露不充分,透明度不高。在充分了解了审计收费的背景后,本文重点对影响审计收费的影响因素如审计客户的规模、审计客户的复杂程度、审计风险、审计客户的治理结构、会计师事务所规模、审计客户所在地区进行了理论分析,并提出了相应的假设。之后本文选取了2009年沪深两市A股的数据作为样本,数据主要来源于RESSET金融研究数据库和国泰安数据库,并将收集到的数据进行加工整理,用spss17.0分析系统对数据进行描述性统计和多元线性回归分析,得出实证结果,并对实证结果进行详细分析,针对发现的问题,提出相应的政策和建议。
本文得出的实证研究结论如下：总资产的规模、存货与总资产的比率、流动资产与总资产的比率、资产负债率、国有股比率、事务所是否为前14大所、上市公司所在地区的消费水平这7个变量在1%的水平上与审计费用显著相关；流动比率、公司是否被ST在5%的水平上与审计费用显著相关；保资格的净资产收益率在10%的水平上与审计费用显著相关；其他的应收账款与总资产的比率、保配股的净资产收益率、审计意见类型、非限制流通股比例与审计费用的相关性不显著。其中,总资产的规模、流动资产与总资产的比率、资产负债率、事务所是否为前14大所、上市公司所在地区的消费水平、公司是否被ST这六个因素与审计费用显著正相关；存货与总资产的比率、国有股比率、保资格的净资产收益率这三个因素与审计费用显著负相关。
Audit market has become increasingly prominent in economic development. Besides, it expands the influences to capital market. Audit market contains many complicated interfering factors, one important factor is the audit fees that certified public accountants charge when they work. Audit fees will affect the quality of audit. If accounting firms charge excessively low audit fees, they have no choice but to reduce audit working proceduce, cut down audit working time to reduce the cost of audit service. Accordingly, the quality of audit reduces. Audit fees not only relate to the quality of audit but also the independence when certified public accountant profess. Whether audit fees have effect to the basic principles of professionalism especially the independent character of audit, the charges level that the CPA charge and their corresponging service play a key role. If each accounting firm aims at soliciting customers and expanding business by low price, the confidence level of audit report will drop. Studying audit fees is significant. We can become familiar with audit industy and audit market. Meanwhile, regulators can know well with the competetion of audit market and illegal activities. So as to supervise effectively to avoid soliciting customers and competing at low price. Go further, they can draw up reasonable, scientific fee scale to promote our audit industry's development and create good image of CPA.
This article begins with document survey, looks back the research achievement at home or abroad, kowns the status quo of audit fees and consults existing research methods. By researching the status quo of our audit market, problems such as no unified audit fees standard in audit market, lack effective discovery mechanism, malignantly low price competition between firms are revealed. Reasons are listed from three aspects, one is that audit market lacks spontaneity demand. Another is the low risk of action at law, the last is that audit fees do not disclose sufficiently and lacks transparency. After mastering the background of audit fees, this paper analyses a few influence factors to audit fees such as the scale, complexity, governance structure and audit risk and the areas of the audit customers and the scale of accounting firms. Then put forward corresponding hypothesis. This article chooses data that comes from Shanghai and Shenzhen stock markets in 2009 as proofs. Most data is adopted from RESSET financial research database and CSMAR database. Sorted data is analysed by spss17.0 from descriptive statistic and multiple linear regression. According to authentic proof, identify problems then put forward corresponding policy and advice.
The conclusion of this paper is as follows, the scale of total assets, the inventory for total assets ratio, floating assets for total assets ratio, the assets-liabilities ratio, state-owned shares ratio, accounting firms whether for the first 14 big institutes, the consumption level of the locate of listed corporation, all the variables above have significant correlation with audit fees at the level of 1%. Current ratio, listed corporations being "ST" or not have significant correlation with audit fees at the level of 5%. Roe of guaranteed qualifications has significant correlation at the level of 10% with audit fees. The account receivable for the total assets ratio, roe for guaranteed allotment, the auditor's opinion type and outstanding shares ratio have no significant correlation with audit fees. While the scale of total assets, floating assets for the total assets ratio, the assets-liabilities ratio, accounting firms whether for the first 14 big institute, the consumption level of the locate of listed corporations, listed corporations being "ST" or not have significantly positive correlation with audit fees. The inventory for the total assets ratio, state-owned shares ratio, and roe of guaranteed qualification have significantly negative correlation with audit fees.
引文
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[20]齐晓宁、管妍.我国注册会计师审计收费问题探析[J].沈阳农业大学学报,2008,(6)：283-285
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[2]耿建新、房巧玲.国际四大所与我国本土大所审计收费比较研究——来自我国证券审计市场的初步证据[J].当代财经,2006,(1)：113-115
[3]郭梦岚、李明辉.公司治理、控制权性质与审计定价[J].管理科学,2009,(12)：71-74
[4]郭葆春.我国审计定价影响因素的实证研究[J].财经理论与实践,2009,(1)：61-65
[5]韩倩倩、宋学庆.对我国CPA审计收费模式及收费现状的理性思考[J].新疆财经学院学报,2006,(2)：42-45
[6]黄静.我国审计市场类型及其启示[J].财会通讯,2005
[7]胡雅兰.上市公司审计收费定价及变动影响因素实证研究[D].,中南大学,2007.
[8]黄少敏.计量经济学入门[M].第1版.北京：北京大学出版社,2004.
[9]姜海玲、赵国宇.低价揽客与审计质量[J].西部财会,2005,(6)：68-69
[10]姜虹.对我国审计收费制度及收费现状的理性思考[J].中央财经大学学报,2003,(7)：73-76
[11]孔和平、张竟先、曹栓成等.会计师事务所审计收费监管制度分析及政策建议[J].会计研究,2005,(3)：11-15
[12]李培洁.公司治理与审计定价[D].汕头大学,2008,3-14
[13]刘爱东、刘锦芹、胡雅兰.行业与地域因素对审计收费定价的影响[J].学术研究,2005,(6)：34-38
[14]李眺.低价揽业与审计市场的价格竞争[J].财贸研究,2008,(15)：132-135
[15]刘艳春、陈利昌.计量经济学[M].第1版.北京：北京大学出版社、中国林业出版社,2008.
[16]李爽、吴溪.审计定价研究：中国证券市场的初步证据[M].第1版.北京：中国财政经济出版社,2004.
[17]李卓.审计收费的影响因素研究——基于我国证券A股市场的经验证据[D].福州：福州大学.2004.
[18]罗俊亮、周园园、喻采平.上市公司董事会特征对审计费用影响的实证研究[J].科技情报开发与经济,2007,(9)：192-196
[19]李倩.新审计准则的实施与审计收费的实证研究[D].中国海洋大学,2009
[20]齐晓宁、管妍.我国注册会计师审计收费问题探析[J].沈阳农业大学学报,2008,(6)：283-285
[21]佟国华.我国审计收费制度现状与原因分析[J].商业经济,2008,(10)：38-39
[22]伍利娜.审计定价影响因素研究——来自中国上市公司首次审计费用披露的证据[J].中国会计评论,2003.
[23]王朝阳.国内外上市公司审计定价实证研究述评[J].湖南财经高等专科学校学报,2007,(4)：91-93
[24]汪猛.基于公司治理结构的审计收费研究[J].江西金融职工大学学报,2008,(12),：87-89
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