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在现代风险导向审计制度下,注册会计师通常依据审计风险的大小确定其相应的执业范围和需执行的审计程序。良好的公司内部治理能够有效抑制管理层操纵利润等财务舞弊行为,降低会计师事务所面临的审计风险,进而影响会计师事务所审计收费的制定。为了研究此种影响的具体表现,本文选取2014年我国A股上市公司作为研究样本,运用SPSS统计软件,对影响审计风险水平的上市公司内部治理特征和会计师事务所审计收费数据进行多元线性回归分析。研究结果表明,高管持股比例、高管薪酬、事务所类型、董事长与总经理两职合一情况、资产总额的自然对数、年度内监事会会议次数、董事会中独董所占比例能够对会计师事务所的审计收费产生显著影响。
Under modern risk-based auditing system, certified public accountants usually determine their scope of practice and audit procedures to be implemented according to the size of audit risk. Good internal corporate governance can effectively curb the management fraud and other financial fraud, reduce accounting firm audit risk, thus affecting the accounting firm audit fees. In order to study the concrete manifestation of this kind of influence, this paper selects China’s A-share listed companies in 2014 as the research sample and uses SPSS statistical software to conduct multiple linear regression analysis on the internal governance characteristics of listed companies and audit fees of accounting firms that affect the audit risk level . The results show that the proportion of senior executives holding shares, executive compensation, the type of firm, the combination of the board of directors and general manager, the natural logarithm of total assets, the number of meetings of board of supervisors and the proportion of independent directors in the board of directors Accounting firms audit fees have a significant impact.