审计风险补偿金理论分析  

Analyze the Theory of Auditing Risk Compensation Fund

作　　者：顾大兴[1] 

机构地区：[1]哈尔滨理工大学,黑龙江哈尔滨150080

出　　处：《学术交流》2003年第2期104-106,共3页Academic Exchange

摘　　要：事务所对于风险偏好不同 ,而采用收取高于收费水平的风险补偿金的方法来回避高风险。在SimunicandStein提出的审计收费的单期简单模型的前提下 ,进行实证研究。是对实际收费或者实验性案例分析中的期望收费进行各影响因素的回归分析 ,找出解释能力较强的显著因素。PrattandStice的结果显示 ,在存在审计风险范畴以外的经营风险的条件下 ,审计师的收费中的确含有风险补偿的部分。The auditing agency adopts a method of collecting risk compensation fund that is higher than charge standards, which manifests the agency's predilections. Undertaking positive studies, with the precondition of single-periodic simple model of auditing charge proposed by Simunic and Stein, is a pronounced factor to affect various elements of the regression analysis on actual charge and expected charge of case study. The result of Pratt and Stice indicates that under the condition of operating risks besides auditing risks, the charge collected by auditors contains the fund for risk compensation.

关 键 词：风险补偿金 审计风险 风险模型 审计收费 

分 类 号：F239[经济管理—会计学]