审计风险转移功能与保险性质审计收费——审计保险假说的进一步检验  

Auditing risk-Transfer Function and Auditing Insurance Fees:Further Test of Auditing Insurance Hypothesis

作　　者：倪慧萍[1,2] 时现[1,3] 

机构地区：[1]南京审计学院国际审计学院,江苏南京211815 [2]南京大学管理学院,江苏南京210093 [3]南京审计学院江苏省公共工程审计重点实验室,江苏南京211815

出　　处：《审计与经济研究》2014年第2期30-37,共8页Journal of Audit & Economics

基　　金：江苏高校哲学社会科学重点研究基地重大项目;江苏高校优势学科建设及工程资助项目;江苏省普通高校研究生科研创新计划(CX07B-247r)

摘　　要：根据审计保险假说,审计具有鉴证功能和风险转移功能,既拥有信息价值又具有保险价值。为了进一步检验审计保险假说,以2008到2011年沪、深上市公司为样本,首先将审计费用分为信息性质费用与保险性质费用;然后考察市净率、审计意见类型、事务所规模等与保险性质费用的相关关系。研究发现:投资者投资的价值越高,支付的保险性质费用越多;同等投资价值下,投资者为风险转移功能最强的标准无保留审计意见支付更多的保险性质费用;大事务所收取的保险性质费用更多;优质客户支付的保险性质费用更少。The Auditing Insurance Hypothesis maintains that auditing has the function of assurance and risk-transfer, and has the value of information and insurance. Through specific events happened or samples＇ specialty, the Auditing Insurance Hypothesis has been empirically tested, but it has not tested in usual annual data or normal sample. By using a sample of listed companies in Shanghai and Shenzhen Stock Exchange from 2008 to 2011, and by dividing the audit fees into insurance fees and information, we investigate the relationship of market-to-book ratio, auditor＇s opinion, audit finn＇s size and insurance fees in order to further test the Auditing Insurance Hypothesis. We found that the higher the investment value, the more auditing insurance fees has to be paid; For the same investment value, investor pay more auditing insurance fees for the unmodified audit opinion that has the highest risk-trans- fer function and companies pay more auditing insurance fees to bigger audit finns and audit finns give discount to high quality cus- tomers. Thus, the Auditing Insurance Hypothesis has been tested in usual annual data or normal sample.

关 键 词：审计保险假说 风险转移功能 保险价值 保险性质收费 鉴证功能 审计费用 

分 类 号：F239.43[经济管理—会计学]