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Study on Effecting Factors of Auditing Fees

Author: DuJian
Tutor: LvXianZuo
School: Southwestern University of Finance and Economics
Course: Accounting
Keywords: Audit Fees Classification and Comparison Empirical Study
CLC: F239.2
Type: Master's thesis
Year: 2013
Downloads: 294
Quote: 0
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Abstract


Audit fee which the accounting firm providing professional certification services to audit unit charges, is the audit services price; it reflects the supply and demand relationship of the accounting firms and audit unit. It also is the economic ties of CPA and the audited units. First of all, the fees certified public accountants charge from audit client’s audit should really reflect the professional attestation service value CPA provided; too high or too low audit fees will affect the quality and independence of the professional assurance service. Secondly, because of the fault between audit service supply side and the main demand side, it is easy to cause collusion between the supply side and the secondary demand side, to harm the interests of the shareholders which are called main demand side. So the audit fee as the contact of CPA firms and audit unit economic ties has considerable value to research.In foreign countries, the audit fees has been one of the focus of the market issues concerned to scholars, from Simunic (1980)’s classical model of audit fees, to the Abbott (2003)’s analysis of the multiple factors; the audit fees has become a relatively mature research field. By2001, China Securities Regulatory Commission required the listing corporation to disclosure of payments to the accounting firm from the2001annual report.China needs to establish the charge standard audit fees, audit service market price formation mechanism. The purpose of this paper is to study the related influencing factors, the establishment of the audit fee model, provides the basis for making the audit fees.This paper selects2009-2011three years listing Corporation data, a total of4627samples (including industrial class for a total of3870samples, non-industrial class for a total of757samples), the empirical analysis according to the classification of industrial and non-industrial, established the multiple regression model, identifying factors significantly impact on the audit fees, prediction and audit fees according to the multiple regression model is established.Through descriptive statistics, univariate analysis, multivariate regression process, some conclusions are drawn:to the industrial class, audit unit total assets, accounts receivable and inventory to total assets ratio, the type of audit opinion, whether it is ST, whether by the "10big" audit, independent directors and the independent director ratio, proportion of shares in circulation, the proportion of state-owned shares. They are the significant factors. For non-industrial listing Corporation, its influence factors are different:audited total assets, liquidity ratio, return on net assets, whether by the "big ten" audit. They are the significant influence factors of audit fees.The innovation of this paper reflects two aspects. Firstly, this research based on the latest data from the listing Corporation to establish statistical multiple regression model, and to deepen the understanding of the influencing factors of audit fees and audit fees, prediction for the listing Corporation may be provided. Secondly, this paper adopts2009,2010and2011data, to test the applicability of the model. Thirdly, this paper distinguishes the identification of different industries and different influencing factors of audit fees in different industries. Shortcomings also exist. We selected the A shares of listing Corporation data, so the model may not be accurate to B, H shares and non-listed company. We still need further improvement.

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CLC: > Economic > Economic planning and management > Audit > The audit organization and system
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