审计定价影响因素研究分析 审计学专业VIP免费

审计定价影响因素研究【摘要】审计服务是企业与注册会计师之间经济联系的关键，是审计研究的重要对象。近年来，随着中国审计市场逐渐成熟，研究审计定价相关理论的学者也日益增多。审计定价的影响因素越来越成为审计理论和实践中的重要课题。本文主要对审计定价的影响近几年来国内外的研究，在研究过程中总结的因素似乎影响审计定价影响因素的分类和影响因素出现在与经济增长和各种不可抗拒因素影响审计定价的发展层出不穷，本文将重新整理、归类和总结了这些因素的影响，并一一进行具体的解释和说明，对审计定价的影响因素的进一步分析提供依据。【关键词】审计定价；主观因素；客观因素Abstract：Auditserviceisthekeytotheeconomicconnectionbetweenenterprisesandcertifiedpublicaccountants.Inrecentyears,withthegradualmaturityofChina'sauditmarket,therearemoreandmorescholarsstudyingthetheoryofauditingpricing.Theinfluencefactorsofauditpricingarebecominganimportantsubjectinauditingtheoryandpractice.Inthispaper,themaineffectsonauditpricingresearchathomeandabroadinrecentyears,summarizesthefactorsintheprocessofresearchseemstoaffectauditpricingandclassificationandinfluencingfactorsintheinfluencefactorofeconomicgrowthandanirresistiblefactorsaffectthedevelopmentoftheauditpricingemergeinendlessly,thisarticlewillreorganize,theinfluenceofthesefactorsaresummarizedandclassified,andinspecificexplanationandillustration,toprovidebasisforthefurtheranalysisoftheinfluencefactorsofauditpricing.Keywords：AuditingPricing;Subjectivefactors;Objectivefactors目录摘要......................................................................................................1一、引言....................................................................................5二、主观层面影响因素..............................................................5(一)事务所规模..................................................................................................5(二)审计成本......................................................................................................6(三)审计报告......................................................................................................6(四)审计人员资历...............................................................................................6(五)审计周期......................................................................................................6(六)审计风险......................................................................................................7(七)事务所声誉..................................................................................................8(八)提供其他非鉴证服务...................................................................................8三、客观层面影响因素..............................................................9(一)被审计方，即客户情况................................................................................91.客户规模......................................................................................................................92.行业差异......................................................................................................................93.对审计质量的需求程度.............................................................................................104.议价能力....................................................................................................................115.内部审计独立性程度............................