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审计收费真的低吗?近年来,有关会计师事务所审计收费问题引起了职业界内外的广泛关注,有关审计收费太低的说法不断出现。在由中国注册会计师协会和上海国家会计学院联合举办的“注册会计师执业质量论坛”上,业内专家的主流观点也认为当前审计收费过低,并建议主管部门加强审计收费的监管。笔者认为,审计收费的高与低是会计师事务所自我选择的结果,审计收费即使过低也不需要有关部门为提高审计收费而强化监管。
Is the audit fees really low? In recent years, the audit fees of the relevant accounting firms have aroused widespread concern both inside and outside the professional circles. The argument that audit fees are too low continues to emerge. The mainstream opinion of industry experts at the Certified Practicing Quality Forum of Certified Public Accountants, jointly organized by the Chinese Institute of Certified Public Accountants and the Shanghai National Accounting Institute, also considers current audit fees too low and recommends that administrations should strengthen supervision of audit fees. In my opinion, the high and low audit fees are the result of self-selection by accounting firms. Even if the audit fees are too low, the relevant departments are not required to strengthen supervision in order to raise audit fees.