审计-新审计准则的实施对审计收费的影响(国外英文资料).docVIP

审计-新审计准则的实施对审计收费的影响 [Abstract] in 2007, the new auditing standards began to be implemented. Theoretically, the new auditing standards should lead to an increase in audit fees. How about the actual situation? In this paper, using SPSS statistical software, the securities market of China A shares listed companies as research samples, standards of the audit of audit fees for two years before and after the implementation of the empirical analysis, the results show that the audit fee is not change. [Key words] audit fees; new auditing standards; empirical analysis First, the question raised Audit fees have been one of the hot issues in audit market research. In practice, the study of audit fees will help to understand the determinants of audit fees and provide guidance for the formulation of market development strategies. For government regulators, the study of audit fees will help deepen the understanding of the characteristics of the audit market and gain insight into the strategic behavior of the audit market players, thus providing a theoretical basis for the development of scientific regulatory measures. Since January 1, 2007, the new auditing standards have come into effect. In theory, the new standards increase audit procedures compared with the original standards, resulting in an increase in the audit costs of certified public accountants, and accordingly improve the audit fees. But in fact, audit fees can be improved accordingly? This paper intends to test and analyze the above problems. Two, theoretical analysis: the impact of the implementation of the new auditing standards on audit fees Audit fees are made up of audit costs and profits. The audit cost is composed of audit production costs and possible future losses. The audit cost refers to the specific audit process cost, including the cost of the audit field and internal review the implementation cost of finishing. Possible losses in the future refer to possible litigation losses arising from audit reports