浅析审计收费与意见购买的关系——基于不变更会计师事务所的探讨  

No Changing CPA Firm:Analysis of the Relationship between Audit Fees & Opinion Shopping

作　　者：张瑞[1] 裴晓鹏 

机构地区：[1]山西经济管理干部学院,山西太原030024 [2]山西国瑞投资有限公司,山西太原030001

出　　处：《山西经济管理干部学院学报》2012年第1期58-60,83,共4页Journal of Shanxi Institute of Economic Management

摘　　要：目前,学术界对审计意见购买行为都高度关注,国内外大多数学者都是通过会计师事务所的变更来研究审计意见购买,但本文在研究审计意见购买行为时发现,在我国现有的审计环境下,一般理性的上市公司,如果能够和现任会计师事务所谈判成功从而购买到审计意见,是不愿意更换会计师事务所的。本文在借鉴、吸收前人研究成果的基础上,将理论分析和案例分析相结合,从审计收费的角度,研究不变更会计师事务所情况下发生的审计意见购买行为。Academically,audit opinions on the buying behavior are highly concerned.While most scholars both at home and abroad are studying the opinion shopping through the changes of accounting firms,the author found that in our existing audit environment,general rational listed companies are unwilling to replace the accounting firm unless they could negotiate successfully with accounting firms so as to purchase the audit opinion.Based on the results of previous studies and combining theoretical analysis with case studies,from the perspective of audit fees,this paper studies buying behavior of audit opinion without changing CPA firms.

关 键 词：变更 审计意见购买 审计收费 

分 类 号：F239.4[经济管理—会计学]