审计费用影响因素浅析.docVIP

题目：审计费用影响因素浅析 摘要 审计费用是被审计单位支付给事务所用于购买其专业的审计服务的费用,是交易双方形成的价格，反映着在审计服务上的供求关系。首先,支付的费用应当能恰当超过审计服务的成本及价值。公允的审计收费一般说明提供审计服务的事务所拥有很好的职业操守和声誉。然而，不公允的审计费用则会影响服务的质量。其次,由于事务所和股东的关系断层,容易造成供给方和被审计单位的管理层之间的合谋,从而损害股东的利益。所以作为反应审计双方是否公允的审计费用具有相当的研究价值。我国需要建立起恰当的审计费用收取标准,规范审计服务市场。通过对审计费用构成以及审计市场进行分析，对审计费用影响因素有更明确的认识，进而寻找应对中国审计收费市场的对策。 【关键字】审计费用 影响因素 对策 ABSTRACT Audit fee is paid by audit unit for purchasing the professional certification service of the accounting firm, which is the price that both part agree with. It reflects the supply and demand relationship of the accounting firms and audit unit. First of all, the fees certified public accountants charge from audit clients audit should really reflect the professional attestation service value CPA provided, too high or too low audit fees will affect the quality and independence of the professional assurance service. Secondly, because of the fault between audit firm and shareholders, it is easy to cause collusion between the CPA and management, this will harm the interests of the shareholders. So the audit fee, as a sign, has considerable value to research.Our nation is urgely to build up series of standards of aufit fee to make the price of audit service more reasonable and more standard. Analysising the audit market and the multiple elements that contribute to the audit fee do great help. It can help us have a clear knowledge of affecting factors of audit fees so as to help look for the suitable solutions to the formulate the audit pricing market.In foreign countries, some of them already has a relatively mature research market, in these area,Chian has a long way to go. China has desperate need to establish the charge standard audit fees, audit service market pricing formation mechanism. The purpose of this paper is to analysis the main theory regarding the influential factors, the audit pricing market and study the related mutiple influencing factors, provides the basis for making the audit fees. 【Key w