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论文编号：	1868
作者编号：	041845
上传时间：	2010/5/18 9:52:46
中文题目：	初次审计契约定价研究
英文题目：	Initial audit engagement audit pricing audit pricing discounting
指导老师：	张继勋
中文关键字：	初次审计契约 审计定价 审计定价折扣
英文关键字：	Initial audit engagement audit pricing audit pricing discounting
中文摘要：	审计定价是审计服务供需双方就审计服务供求所达成的价格，和用户购买其他商品并付款在交换形式和交换基础上没有区别，是会计师事务所提供服务价值的货币表现。而初次审计契约折扣是采取的一种审计定价策略，会计师事务所为了招揽审计业务，使初始年份的审计费用低于其成本，期望通过较长的审计契约来弥补此前的损失。自1978年AICPA明确提出对审计契约初始年份的审计折扣现象进行关注以后，西方学者对其进行了许多实证研究。2001年我国证监会发布了《公开发行证券的公司信息披露规范问答第6号——支付会计师事务所报酬及其披露》，明确要求上市公司公开披露审计费用，这使我们对中国上市公司审计定价的研究成为可能。 本文针对我国审计市场上的初次审计契约定价问题进行研究，主要采用了实证研究方法。首先，对审计定价进行概述，包括审计定价的含义，现状以及与审计成本、审计质量的关系。其次对初次审计契约定价进行理论分析，主要涉及初次审计契约的分析，初次审计折扣现象的经济学分析、现状和原因，以及对审计独立性的影响。在理论分析的基础上，通过对初次审计契约和连续审计契约的定价作比较，运用实证的研究方法检验在审计费用公开披露之后初次审计折扣的存在性，以及其他各种因素对审计收费的影响，并且对初次审计随后年度的审计费用差别定价问题进行进一步的实证分析。最后，得出文章的研究结论，并提出相应的政策建议。 通过分析得出了以下结论：在我国审计市场上会计师事务所变更的过程中，确实存在着一定程度的初次审计折扣现象，随后年度折扣逐渐消失。同时也表明要求上市公司审计费用公开披露的新政策出台取得了一定的效果，初次审计定价折扣问题明显有所改善。另外上市公司的规模以及上市公司业务的复杂程度是影响审计定价的重要因素，并且在我国的审计市场上，已经形成了一定程度的级差效应。
英文摘要：	The audit pricing is both sides of the audit service supply and demand agree on the price bases on the supply and demand of audit services, which is not different from purchases other commodities and the payment in the exchange form and the exchange foundation , and is the currency value of services auditors provide. And that the initial audit discounting is one kind of audit pricing strategy, which causes the initial audit fees to be lower than its cost, that is adopted by the auditors in order to canvass, and is expected makes up this loss through the long audit engagements. After 1978 the AICPA explicitly proposed to pay attention to audit discounting phenomenon in the initial year of the audit engagements, the western scholars have conducted many empirical research on this field. In 2001, China Securities Regulatory Commission (CSRC) required Chinese listed companies to disclose their audit fees publicly, this enable us to study the audit pricing of Chinese listed firms. In this study, we investigate audit pricing of the initial audit engagements in China audit market, and this dissertation is an empirical research. The first part introduces the audit pricing, including the meaning and present situation of audit pricing, as well as the relationship with audit cost and audit quality. Next a theoretical analysis is given to the pricing of the initial audit engagement, mainly involving the analysis of initial audit engagement, the economic analysis, the present situation and the reason of the initial audit discounting phenomenon, as well as the influence to an auditor independence. On the basis of the theoretical analysis, a cross-sectional comparison between audit pricing from initial and continuing audit engagements, is motivated by empirical study when audit fees are made public, in order to test the presence of initial audit discounting, and find out the other determinants of audit pricing. Furthermore give an empirical analysis to differential pricing of audit fees following the initial year. Finally, we obtain the research conclusion, and put forward the corresponding policy proposal. Our analysis suggest that: auditors discount initial audit engagements in China audit market, and fee discounts fade to normal levels in the following years. At the same time the finding is that the new policy which required Chinese listed companies to disclose their audit fees publicly, appeared to obtain the certain effect, the problem of initial audit discounting obviously had the improvement. Moreover, the scale and the business complexity of the listed company are the important factors which can affect the audit pricing, and there is some audit differentiation in China audit market.
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