会计事务所收费.docVIP

实用标准文案 PAGE 精彩文档 会计师事务所审计收费中存在的问题及其治理 摘 要 我国，注册会计师行业的审计收费制度实行政府定价模式。注册会计师审计收费的依据是《中华人民共和国价格法》和《中介服务收费管理办法》。会计师事务所审计收费时实行政府指导价，审计收费标准由各省级财政部门会同物价管理部门制定，各地具体的收费办法由当地财政部门会同物价部门联合制定。现行审计收费制度和方式已经不太适应我国快速发展的国情，并且也不利于会计师行业的发展。审计收费已逐渐成为审计理论界研究的热门话题。我国会计师事务所的审计收费偏低，而影响会计师事务所审计收费的因素很多，本课题在有关课题研究的基础上对我国审计收费进行分析。从会计师事务所业务结构单一对收费的影响及审计收费与独立性、审计质量的关系、审计市场需求不足、政府的管制和监督力度等方面分析审计收费的影响因素。并提出改进和完善建议。希望对我国注册会计师行业的发展起到一点作用，提高与国际会计师事务所的竞争力。 【关键词】 审计收费 存在问题 问题的治理 Abstract The present audit fees system and the way already did not adapt our country fast development national condition, and did not favor accountant the profession the development, even could be blocked in the developing process. The audit fees have become the audit theorists research gradually the hot topic of discussion. The audit fees have become the audit theorists research gradually the hot topic of discussion. Our country Accounting firm audit fees are somewhat low, but affects the accounting firm the audit fees factor to be very many, this topic audits the fees in the related topic research foundation to our country to carry on the analysis. From the audit fees and independent, the audit quality relations and audit market demand aspects and so on foot, governments control and surveillance dynamics analyze the audit fees the influence factor. Proposed improves and consummates the suggestion. Hoped to our country chartered accountant the profession development to a function, enhances with the international accounting firm competitive power. Key word：Audit fee Issues Countermeasure 目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc311889717 HYPERLINK \l _Toc311889718 摘 要 PAGEREF _Toc311889718 \h I HYPERLINK \l _Toc311889719 Abstract PAGEREF _Toc311889719 \h II HYPERLINK \l _Toc311889720 前 言 PAGEREF _Toc311889720 \h 1 HYPERLINK \l _Toc311889721 第一章　审计收费的影响因素 PAGEREF _Toc311889721 \h 1 HYPERLINK \l _Toc311889722 1.1 被审计单位的因素 PAGEREF _Toc311889722 \h 1 HYPERLINK \l _Toc311889723 1.2 会计师事务所本身