基于审计费用率的审计定价的研究  

Research of Audit Pricing Based on Audit Fee

作　　者：王敏[1] 

机构地区：[1]山东经贸职业学院,山东潍坊261011

出　　处：《山东纺织经济》2015年第8期10-13,共4页Shandong Textile Economy

摘　　要：本文以A股上市公司2012—2014年年度审计费用为研究对象,建立审计费用率(审计费用/资产规模)模型,使用回归分析方法,实证分析审计定价的影响因素。结果表明,上市公司总资产、应收账款和存货在总资产中的比重、非标准审计意见、事务所规模以及上市公司所在地人均GDP与审计费用率显著相关,而资产负债率和流动比率与审计费用率的相关性不显著。Based on audit fees published in the annual financial reports of A-share public companies 2012 to 2014, this paper analyzes the influential factors of audit pricing through ROF model and establishes the audit fee ratio model. It turned out that OF is significantly related to the assets of audit fees, accounts receivable and inventory to total assets ratio, modified auditor opinion, auditor size and listed company＇s location, while the influence of the asset-liability ratio and liquidity ratio is not significant.

关 键 词：审计费用率 审计定价 影响因素 

分 类 号：F239[经济管理—会计学]