摘要
签订业务约定书时的审计收费是会计师事务所在存在诸多不确定性的情况下决定的,需要综合考虑客户往期及本期审计风险。囿于数据获取困难,早前研究往往偏重于关注当期而忽视往期审计风险在审计定价中的作用及传导路径。为此,本文运用2007～2011年我国上市公司独特的审计调整与工时数据,检验这一问题。研究发现,往期审计调整幅度每提高1%,当期审计收费提高2.18%,审计工时起部分中介作用(中介效应占总效应比例为17.83%),在客户连续受到向下审计调整时结果更为显著。说明审计风险存在跨期溢出效应,审计师会参考往期重大错报风险增加审计工时、提高审计收费,以覆盖新增成本并获取风险溢价。本文的研究拓展了审计定价模型,以期为相关部门审计定价决策提供参考。
The audit pricing during the audit planning stage is a judgment and decision with many uncertainties.To the extent that auditing is a long-term engagement,audit firms are likely to consider their clients’ historical and current auit risks when making audit pricing. However, this multi-period sequential decision process has not been systematically studied in the existing auditing literature. Using unique datasets of audit adjustments and auditor’s man-hours obtained from Chinese Institutes of Certified Public Accountants(CICPA), it was found that the previous audit adjustments have a significantly positive impact on audit fees in the current period, and that auditor’s man-hours has a mediating effect. Specifically,our results suggest that audit fees not only consist of a risk premium but also costs covering related increases in auditor’s man-hours, both of which are associated with previous audit adjustments.Furthermore, our results are more pronounced in cases with downward audit adjustments, which suggests that audit risks have a spillover effect. Overall, our findings suggest that previous audit risks affect audit pricing and that the effect is partially captured by the increase in auditor’s man-hours. The paper extends the audit pricing model and provides certain reference for the audit pricing decision of relevant departments.
作者
陈宋生
田至立
Chen Songsheng;Tian Zhili
出处
《审计研究》
CSSCI
北大核心
2019年第1期64-71,128,共9页
Auditing Research
基金
国家自然科学基金(项目批准号:71672009
71372016)的成果
关键词
审计调整
审计工时
审计收费中介效应
序贯决策
audit adjustments
audit pricing
auditor's man-hours
mediating effect
sequential decision
