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审计收费是对事务所的审计师团队努力的回报,而审计师团队有多种不同重要程度的属性,因此有必要把会计事务所作为一个拥有多个属性重要性的系统,具体考察其对于审计收费的影响。本文根据中国注册会计师协会年度会计师事务所综合评价前百家信息,具体考察了会计事务所的属性重要性对审计收费的影响。研究表明,事务所中的CPA的教育结构、CPA的经验(年龄)结构和事务所综合规模对审计收费具有显著正向影响。事务所其他属性与审计收费未发现存在显著相关性。
Audit fees in return for the firm’s auditor team efforts, and the auditor team has a number of different degrees of importance, it is necessary to the accounting firm as a system with multiple attributes of importance, a detailed examination of its audit Impact of fees. Based on the comprehensive evaluation of the top 100 information by the annual accountants’ association of the Chinese Institute of Certified Public Accountants, this paper examines the impact of the attribute importance of the accounting firm on audit fees. Studies show that the CPA’s education structure, CPA’s experience (age) structure and the firm’s overall size have a significant positive impact on audit fees. There was no significant correlation between other firm’s attributes and audit fees.