上市公司审计收费影响因素的实证研究

本文利用我国深沪两市A股上市公司2003年年报中披露的数据,对可能影响我国上市公司年度审计费用的主要因素,运用多元线性回归进行实证分析。研究结果发现,上市公司资产总额、纳入合并报表的控股子公司数目、其他应收款占总资产的比例、公司和事务所是否位于经济发达地区和董事会规模与年度审计费用显著正相关,而独立董事人数与年度审计费用显著负相关;应收账款占总资产的比例、存货占总资产的比例、审计意见、当年和前一年度的盈利状况等因素对年度审计费用的影响并不显著。因此,我国上市公司审计费用主要由审计的产品费用所决定,从而会计师事务所的审计收费主要反映了现实的审计成本,而审计风险等潜在风险成本并没有在审计收费中体现出来。

Empirical Analysis of the Factors Influencing Audit Fees of the Listed Companies

This paper analyzes the date in 2003 annual reports of listed companies in China. Through a multivariate linear regression analysis, it is found that the audit fee has positive correlation with the total assets, the amount of subsidiaries included in the consolidated financial statements, the ratios of other receivables to total assets, the location of the company and the auditor, has negative correlation with the scale of the directorate and the number of independent director. Other factors like inventory to total assets, ratio of receivables to total assets and the type of auditor's opinion, however, have no notable influence on audit fees. So, from the analysis of the article, we can see that the audit fee is mainly reflecting the actual cost of the auditor and some underlying risk like auditing risk is not included in the audit fee.