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摘要审计质量的重要性不言而喻，而审计质量的众多影响因素中，审计费用也是其中重要的因素之一。审计费用作为注册会计师审计服务的价格，会对审计质量产生重要影响，异常审计费用的存在有损审计质量。高于正常值的异常审计费用易提高注册会计师对公司盈余操控的容忍度，同时容易引发审计意见购买，导致审计质量降低; 低于正常值的异常审计费用容易导致注册会计师减少应有的审计关注，增加审计后财务信息存在重大错报的可能性，进而损害审计质量。28156
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本文运用上市公司的数据研究了审计收费的异常变动与审计质量的相关性。结果发现: 严重的异常审计收费确实损害了审计质量。因此，注册会计师职业组织和政府有关部门应加强对审计收费的监管，特别应加强对低于或高于正常水平 20%的审计收费的监控，进而保证审计质量的提高，文护审计市场的正常秩序，促进行业良性发展。
关键词 异常审计费用 审计质量 相关性研究
毕业论文外文摘要
Title The Study Of Correlation Between Abnormal Audit Fees And Audit Quality
Abstract
It is self-evident importance of audit quality, and audit fee is also an important factor among many factors that affect audit quality. Audit fees as the prices of a CPA audit services have an important impact on the audit quality,and abnormal audit fees damage audit quality. Abnormal audit fees that above normal fees is easy to improve the tolerance of CPA to the earnings manipulation, also easily lead to audit opinion shopping which leading to lower audit quality. Abnormal audit fees that lower than the normal fees easily lead to CPA decreased due audit care, increasing the likelihood of audited financial information of material misstatement,thus harming the audit quality.
This paper uses the listing Corporations’data to study the correlation between abnormal changes of audit fees and the audit quality. Results: serious abnormal audit fees does damage audit quality. Therefore, the CPA occupation groups and the relevant departments of government should strengthen the audit supervision fees, monitoring especially should strengthen the audit fees lower or higher than the normal level of 20%, and guarantee the audit quality is improved, the maintenance of the normal order of audit market, promote the benign development of the industry.
Keywords Abnormal Audit Fees Audit Quality Correlation Study
目 次
1 绪论1
1.1 研究背景及意义1
1.2 研究内容及方法1
1.3 研究框架图2
2 相关概述3
2.1 审计费用概述3
2.2 审计质量概述4
2.3 国内外文献回顾5
3 异常审计费用与审计质量相关性理论分析及研究假设9
3.1 理论分析9
3.2 研究假设10
4 异常审计费用与审计质量相关性实证研究设计12
4.1 样本选取及数据来源12
4.2 变量设置12
4.3 研究模型13
5 异常审计费用与审计质量相关性实证结果与分析14
5.1 样本的描述统计分析14
5.2 相关性统计分析15
5.3 多元回归分析21
6 研究结论与建议23
6.1 研究结论23
6.2 相关建议23
6.3 展望24
致谢 25
参考文献26
图1.1 框架结构示意图2
表4.1 变量定义表 13
表5.1审计收费的异常变动与审计质量的描述统计结果 14
表5.2 HAUF相关性统计分析 15
表5.3 HAUF≥20%相关性统计分析 17