上市公司审计定价影响因素的实证研究-工商管理专业论文.docxVIP

广东工业大学硕士学位论文审计服务作为一种特殊商品，依然符合市场的商品规则。作为被服务者，享受高质量 广东工业大学硕士学位论文 审计服务作为一种特殊商品，依然符合市场的商品规则。作为被服务者，享受高质量 服务的同时，就需要付更高的报酬。所以一定程度上，会计师事务所的规模品牌越大， 审计定价也将越高。 关键词：审计定价；审计成本；审计风险；上市公司 II 万方数据 AbstractAbstract Abstract Abstract Audit service，special commodity exists in the market．There has been the role of checker and supervision．As increasing influence of auditing services，more and more people give the eyes to audit services．The influenced factor of audit related issues is the focus of the scholars study．Audit activities of certified public accountants in transactions is completed through the charge form．On the one hand，the audit pricing reflects the audit cost． On the other hand，it has close relationship with audit quality．Under the conditions of the present audit market，what factors influence the audit pricing，and how to influence the audit pricing，the article want to study these problems． In the research structure，basis on the existing domestic and intemational theoretical and empirical models，combined谢th the actual situation of Chinas audit market，through theoretical research and empirical research method of combining the article analyzed audit pricing factors．Finally it had some conclusions．It has suggestions for improvements combining the actual situation． Sample selection,the paper adopts China’S listed companies in three years of 20 1 2—201 4． The sample data were carded out to industry classification and different age categories． Depending on the research point of view，the article selected multiple indicators to study． This article has completed related analysis by the method of descriptive statistics， correlation analysis，multiple linear regression，collineadty test．It analyzed from a number of angles，for example，the cost of the audiL the audit firm size and risk． The following conclusions： 1 The major factor affecting pricing audit is self-audit costs．Audit costs is affected by audited company’S size and complexity of the economic business．The size of the company is