论审计收费对审计独立性的影响.docxVIP

【摘要】在公开资本市场中，股票价格是投资者决策的主要依据，而会计信息则是外部投资者判断上市公司股票价格的主要途径。因此，会计信息披露制度是现代资本市场正常运转的主要基石之一，也是投资者利益得以充分保护的主要工具之一。注册会计师审计及其鉴证功能则是会计信息披露制度的主要保证机制之一，是防范虚假会计信息充斥资本市场的最后防线。而注册会计师审计独立性的保持则是其发挥鉴证功能，监守这最后一道防线的基本前提。影响审计独立性的因素很多，审计收费是其中不可或缺的影响因素，其收费模式、收费额度等都对独立性产生影响。另外，关于审计收费的时间及结构等问题，都会不同程度的影响注册会计师审计的独立性。本文在对独立性、审计收费等概念做出界定的情况下，结合近年来案例与笔者自身的实习工作经历，分析审计收费各组成部分及其他相关因素对审计独立性的影响，在总结国内外最新研究结果的基础上，得出政策建议。 关键词：审计，审计收费，独立性　 AbstractIn the open capital market, stock prices are the main basis on which investors make their financial decisions, and the accounting information is the most important channel for external investors to justify the stock prices of listed companies. Therefore, the disclosure system of accounting information is one of the cornerstones for the adequate operation of modern capital markets, as well as the significant tool to fully protect the interests of investors. The audit and assurance function of CPA is the most important guaranting mechanism for the disclosure of accounting information, and the CPA’s maintenance of independence is the prerequisite of all of these. Audit fee is one of the indispensable influencing factors, whose charging model and charging amounts have different effects on the audit independence. Furthermore, the timing and structure of audit fees also affect the indepedence of CPA. Defining what audit fee and audit independece is, combined with the audit cases in recent years and writer’s own internship experience, the article reaches some suggestions on the basis of summing up the latest reserch results both at home and abroad. Key words: audit, audit fee, audit independence?? 目 录摘要ABSTRACT一、引言··1二、国内外文献回顾·1（一）国外文献回顾·1（二）国内文献回顾·2三、独立性与审计收费的概念及其经济学联系3（一）独立性·3（二）审计收费··3（三）审计收费对审计独立性的影响――经济学原理4四、审计收费对审计独立性的影响·5（一）审计收费的组成因素对审计独立性的影响·5（二）其他相关因素对审计独立性的影响11五、对我国审计收费制度的建议··13（一）对审计收费方式的改革·13（二）对审计收费额度的改革·15（三）对审计收费支付时间的改革16（四）对审计收费费用结构的改革16（五）强化审计费用的披露制度··16（六）对审计市场执业环境的的改革·17参考文献·18 引言 在公开资本市场中，股票价格是投资者决策的主要依据，而会计信息则是外部投资者判断上市