异常审计费用对审计质量的影响VIP免费

本科论文摘要近年来，我国审计市场稳健发展，逐步完善。涌现出了许多内资所的同时，国内市场的激烈竞争也伴生了许多问题。如以不合理的低价争夺客户、购买审计意见、粉饰报表等现象。对于审计定价的研究由来已久，从而衍生出的异常审计费用与审计质量之间的相关性研究也成为审计领域学者们研究的热门话题。本文选自2015-2018年我国上市公司数据，以研究其审计费用与审计质量之间的关系。高于或低于模型估计的正常审计费用的部分为异常审计费用，异常的审计费用将损害审计质量，正向异常的审计费用可能会造成会计师与企业管理层的合谋以及报表舞弊；而负向异常审计费用也会因审计程序受成本的控制，财务报表重大错报的可能性加大，进而影响审计质量。这要求我国注册会计师事务所和我国有关监管部门应加强对于审计的定价规范，改善我国审计环境。关键词：异常审计费用，审计定价，审计质量本科论文AbstractInrecentyears,China'sauditmarkethasdevelopedsteadilyandgraduallyimproved.Meanwhile,rapiddevelopmentwillcausesomeproblems.Suchascompetingforcustomersatunreasonablylowprices,purchasingauditopinions,whitewashingstatements,etc.Therefore,researchonauditfeeshasbecomeahottopic.ThispaperselectsthedataoflistedcompaniesinChinafrom2015to2018tostudytherelationshipbetweenauditfeesandauditquality.Theparthigherorlowerthanthenormalauditfeesestimatedbythemodelistheabnormalauditfees.Theabnormalauditfeeswilldamagethequalityofaudit,thehigherabnormalauditcostmaycausetheaccountanttocolludewiththeenterprisemanagementandthestatementfraud;andthelowerabnormalauditcostwillalsobecontrolledbythecostbecauseoftheauditprocedure,andthepossibilityofmaterialmisstatementinthefinancialstatementswillincrease,whichwillaffecttheauditquality.ThisrequiresChina'sCPAfirmsandChina'srelevantregulatoryauthoritiestostrengthentheauditpricingnorms,improvetheauditenvironmentinChina.Keywords:Abnormalauditfees，Auditpricing，Auditquality本科论文目录前言....................................................................11绪论....................................................................21.1研究背景..........................................................21.2研究框架与内容....................................................31.3研究方法..........................................................31.4研究成果与意义....................................................42文献综述................................................................52.1审计收费影响因素的研究............................................52.2审计质量影响因素的研究............................................62.3异常审计收费与审计质量关系的研究..................................73理论分析与研究假设......................................................93.1委托代理理论......................................................93.2经济人假设理论....................................................93.3舞弊三角论.......................................................103.4研究假设的提出...................................................104研究设计...............................................................124.1样本选取.........................................................124.2变量设计及说明...................................................124.2.1自变量设计..................................................124.2.2因变量设计..................................................124.2.3控制变量的选取.............................................134.3主模型建立.......................................................155实证结果与分析..........