| 审计价格下限：经济学的解释、后果及对策 |
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| 引用本文： | 段春明,张天阳.审计价格下限：经济学的解释、后果及对策[J].财会通讯,2008(4):3-5. |
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| 作者姓名： | 段春明 张天阳 |
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| 作者单位： | [1]暨南大学管理学院 [2]广州大学松田学院,广东广州511370 |
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| 摘 要： | 有学者对注册会计师审计收费进行过实证研究，均证明注册会计师在收取审计费用时。会自动形成价格下限。本文从审计产权和博弈学的角度，分析了审计价格下限形成的原因，认为审计价格下限降低了审计市场的效率，建议改变审计师的聘用方式、聘用时间，充分披露审计报告。以有效遏制此现象的形成。
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| 关 键 词： | 审计价格 博弈 产权 审计聘用 |
Lower Limit of Audit Price:Explanation of Economics,Effcetions and Suggestions |
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| Duan Chunming Zhang Tianyang.Lower Limit of Audit Price:Explanation of Economics,Effcetions and Suggestions[J].Communication of Finance and Accounting,2008(4):3-5. |
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| Authors: | Duan Chunming Zhang Tianyang |
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| Institution: | Duan Chunming Zhang Tianyang (Management College,Jinan University,Sontian College,Guangzhou University,Guangzhou,Guangdong 511370) |
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| Abstract: | Post literatures that studied audit fees have found that there was a lower limit of audit price.This paper analyses the cause of lower limit of audit price in views of games and property rights,and believes that lower limit of audit price has depressed efficiency of audit market,which can be improved if we changed the method or length of auditor commission,disclosed audit reports sufficiently. |
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| Keywords: | Audit price Game Property rights Auditor commission |
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