客户产权差异、审计收费和审计质量关系研究——基于风险导向审计理论  

A Study on Customer Property Differences,Audit Fees and Audit Quality——Research on risk-based auditing theory

作　　者：齐鲁光[1] 韩传模[2] 

机构地区：[1]山东理工大学商学院 [2]天津财经大学商学院

出　　处：《审计研究》2016年第2期66-73,共8页Auditing Research

基　　金：国家自然科学基金面上项目(项目批准号:71272189)的阶段性研究成果

摘　　要：在风险导向审计理论框架下,重大错报风险成为分析审计收费与审计质量关系的逻辑起点。我国民营企业与国有企业财务报表重大错报风险存在明显差异,异常高收费和异常低收费成因有别,审计收费与审计质量关系也应区分不同产权客户和异常收费方向分别加以研究。利用2007—2012年上市公司数据检验发现:民营企业异常高审计收费和异常低审计收费情况下审计质量均会下降;但国有企业不存在审计收费过高和过低影响审计质量的情形。进一步检验发现,2010年实施的《会计师事务所服务收费管理办法》较为有效地抑制了审计收费不当导致的审计质量下降,验证得出当前资本市场条件下仍需进一步加强审计收费监管,且有必要实施分类监管。Under the framework of the risk - based auditing theory, material misstatement risk becomes a logical start- ing point of researching the relationship between audit fees and audit quality. There are significant difference on the material misstatement risk of financial statements between state-owned clients and private clients. The formation of motivation is different in abnormally high audit fees and abnormally low audit fees, so we must consider customer property rights and abnormal charging direction in studying the relationship. Using A-share listed companies as samples from 2007 to 2012, this paper finds that high abnormal audit fees and low abnormal audit fees usually lead to the decline of auditing quality in private clients, but the situation does not exist in state-owned clients. Further study finds that the Administrative Measures for the Accounting Firms Service Charges implemented in 2010 can effectively eliminate the decline of auditing quality caused by abnormal audit fees. It is thus necessary to strengthen the supervi- sion over accounting service charges in differentiated customer property categories

关 键 词：审计质量 审计收费 风险导向审计 重大错报风险 产权差异 

分 类 号：F239.4[经济管理—会计学]