我国审计定价研究述评  

Auditing Pricing:A Literature Review

作　　者：郭梦岚[1] 

机构地区：[1]南京大学商学院,江苏南京210093

出　　处：《南京审计学院学报》2010年第1期34-39,共6页journal of nanjing audit university

基　　金：国家社科基金项目(06BJY058)

摘　　要：自2001年上市公司必须公开披露审计费用信息以来,国内学者开始借鉴西方模型对我国审计定价的影响因素进行研究。研究主要有两类,一是审计定价的一般影响因素研究,二是相关因素对审计定价影响的纵深研究。纵深研究中,我国学者主要关注公司治理、声誉溢价、审计师更换、风险因素对审计定价的影响。但现有研究尚未取得一致的结论,且在研究方法、研究深度等方面尚需进一步的拓展。未来研究应当在研究内容、研究视角、数据来源等方面加以改进。Since 2001, when listed companies have to disclose auditing fee, many Chinese scholars have pursued their studies on the factors affecting China＇s auditing pricing by learning from the western model. There are two types of studies, one type is the study of influence of general factors on auditing pricing, and the other is the in-depth study of the relationship between related factors and auditing pricing. In the latter study, domestic scholars focus on the impact of corporate governance, reputation premium, auditor change and risk factors on auditing pricing. However, the conclusions about the influences of relevant factors on auditing price are far from consistent, and the methodologies, depth of relevant researches are still to be improved. Future research should be improved on the research content, research perspectives and data sources, etc.

关 键 词：审计服务 审计定价 审计费用 文献综述 

分 类 号：F239.2[经济管理—会计学]