审计师个人特征与审计费用率相关性研究——来自中国上市公司2009年的经验数据  

Study on the correlation between auditor personal characteristics and the rate of audit fees

作　　者：李江涛[1] 王冬梅[1] 杨玉春[1] 

机构地区：[1]西南财经大学

出　　处：《中国注册会计师》2012年第3期58-64,3,共7页The Chinese Certified Public Accountant

摘　　要：本文利用审计费用率研究模型,以2009年度沪、深上市公司为样本,研究了审计业务的供给方——签字注册会计师的个人特征对审计费用率的影响,并设定审计师的性别、年龄、学历、专业、执业时间五个变量。研究表明,审计师的年龄、专业、执业时间与审计费用率显著相关。这说明审计师特征作为审计质量的显示信号,已经得到市场的认可,这为我国注册会计师人才的培养和发展提供了实证依据。The paper uses rate of audit fees research model with samples of companies listed in Shanghai and Shenzhen Stock Exchange in 2009.It looks into the influence of personal characteristics of the CPAs signing the reports,the suppliers of audit engagements,on the rate of audit fees.The 5 variables considered are:gender,age,education,specialty and time length of practice.The study finds that the age,specialty and time length of practice of auditors are significantly related to the rate of audit fees.This shows that the market recognizes the fact that personal characteristics of auditors signal audit quality.The paper provides empirical evidence for fostering and developing the CPA professional talents in China.

关 键 词：审计师个人特征 审计质量 审计费用率 

分 类 号：F239.4[经济管理—会计学]