上市公司审计收费中存在的问题与对策上市公司审计收费中存在的问题与对策.pdf

23　 2 Vol.23　No.2 2007 4 Journal of Lanzhou Comm ercialC ollege Apr. , 2007 * ●　王 端崇, 汪 国平 (审计署兰州特派办, 甘肃兰州　730030) 　:按照 Simunic的审计费用决定模型, 本文就审计成本和事务所预期损失 因素对审计收费的影响进行了 实证检验,得出了由被审计单位工作量和事务所薪资水平等决定的审计成本, 以及由事务所规模和组织形式决定 的预期损失与审计收费正相关的结论。并根据此结论提出了相应的对策建议。 :审计成本;预期损失;审计收费 :F239. 22　　　　:A　　　　:1004-46 (2007)02-080-04 Prob lem s and Counterm easures:A ud it Fees from L isted Companies WAN G D uan -chong , WAN G Guo -p ing (Lanzhou Comm issionerBranch ofNAO, Lanzhou　730030, China) Ab stract:According to the Smi unic’smodel of audit charge, thispaper analyses the relationsh ip bewt een the audit cos,t expected loss of audit firm s and the aud it charge, and then draw s a conclusion that both audit cost determ ined by the auditw ork load and the emp loyee’s salary of aud it firms and the expected loss determ ined by the form and scale of aud it firms are mi portant factors in the process of deciding the audit fees. A t las,t w e propose the suggestion that somem easures should be taken to inspire the disclo- sure of audit fees and to enhance the competition of local audit firm s. K ey words:aud it cost;expected loss of audit firms;audit fees 　　一、引言 , , , 。 、 [1] 、, 。, Francis(1984), [2] , Palm rose(1986) [3]