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论文编号：	1016
作者编号：	2120071924
上传时间：	2009/5/26 15:24:37
中文题目：	审计风险与审计定价研究——基于
英文题目：	Audit risk and audit pricing:E
指导老师：	张继勋
中文关键字：	审计风险;审计定价;经营风险;财<
英文关键字：	Audit Risk;Audit Pricing;Busin
中文摘要：	审计定价是审计研究中一个重要的领域，中国证监会于2001年12月24日发布文件，明确要求上市公司在年度报告中披露审计费用数据，这不仅为公众传递了审计服务的价格信息，也成为了中国本土审计定价研究的转折点。随着世界经济环境的急剧变化，企业的经营活动也越来越复杂，不断增加的风险与层出不穷的财务舞弊案件，给注册会计师的审计工作带来了新的挑战，使得审计师们不得不更加关注和重视审计风险的识别和评估。2006年财政部颁布新的中国注册会计师审计准则，开始在我国审计市场全面贯彻现代风险导向审计的思想。因为审计风险的复杂性，审计人员很难也不可能对所有影响审计风险的因素进行准确的识别和评估。本文主要是对影响审计定价的因素进行分类，着重观察企业的经营风险和财务风险，通过实证的方法来检验其对审计定价的影响，并通过2002-2007年连续六年的样本数据来分析这些影响因素的变动趋势。 论文对国内外关于审计定价和审计风险的相关文献进行了总结回顾，从产品定价理论、委托代理理论、保险理论等分析审计定价与审计风险的相关关系，并尝试从企业的经营风险和财务风险来度量审计风险，选择了2002年-2007年连续六年沪深两市的上市公司作为研究样本，实证检验了审计风险与审计定价的相关关系。研究结果表明，审计风险对审计定价有重要的影响，而且这种影响在研究期间有显著的变化。在2002-2007年间，注册会计师在审计定价决策中越来越关注企业的经营风险的影响，而对一些财务风险指标的关注程度降低。总体而言，企业风险越大，审计定价越高。根据实证研究结果，本文得到了一些规范审计定价的建议，但并没有建立一个审计定价的统一规范，这有待于以后的进一步研究。
英文摘要：	Audit pricing is one of the most important area in the audit research .The China Securities Regulatory Commission (CSRC) has published a document to ask all the listed company to disclose the audit fee in their financial statements in December 24, 2001, which not only transmit the price messages of the audit service to the public, but also be a turning point of the audit pricing research in China. Along with the global economy changes greatly, the business becomes more and more complex, while the increasing risk of enterprises and financial fraud bring more challenges to the CPAs. Because of the above reasons, auditors have to pay more attentions to recognize and evaluate the audit risk. In 2006, the Ministry of Finance of China published new auditing standards that established the modern risk-oriented audit thinking. It meant that the times of modern risk-oriented auditing began in China. Because of the complexity of the audit risks, it is difficult for auditors to recognize and evaluate all the factors which affect audit risks.In this thesis, I classified the factors which affects audit fee by business risk and financial risk in a company, to verify how the factors to influence the audit price by an empirical study. Through all the sample data from 2002-2007, I try to analyze the trends of this factors in these years. In this thesis，I have summarized the related literature at home and abroad, analyzed the relation between audit pricing and audit risk through the product pricing theory, the principal-agent theory, insurance theory and so on. After that, the thesis uses business risk and financial risk in enterprises to measure the audit risk, and chooses public companies in Chinese stock market from 2002 to 2007 as the sample, tries to research the relationship between audit risk and audit pricing by empirical method. The outcome of empirical research shows that audit pricing is significantly affected by audit risk,and the impact of audit risk to audit pricing has significantly changed during the study period. From 2002 to 2007, Auditors pay more and more attentions to business risks when they made a negotiated price decision. In a word, the greater the risk is, the higher the audit fee. In base of the empirical results, we get some suggestions about how to improve audit pricing, but we still don’t know the audit pricing standard. We have to do more study to solve the question.
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