| 现代风险导向审计作业成本定价模型 |
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| 引用本文： | 郝玉贵,孙永新,危宝云.现代风险导向审计作业成本定价模型[J].审计与经济研究,2011,26(1). |
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| 作者姓名： | 郝玉贵 孙永新 危宝云 |
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| 作者单位： | 1. 华中科技大学,经济学院,湖北,武汉,430074
2. 杭州电子科技大学,会计学院,浙江,杭州,310018 |
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| 基金项目： | 浙江省社科规划项目(07CGGL030YBX) |
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| 摘 要： | 基于会计师事务所做大做强、服务品质多样化、参与国际审计市场竞争的前提,以作业成本为基础,探讨了现代风险导向审计定价模型问题。研究表明,作业成本法适用于风险导向审计模式下审计服务社会平均成本的核定。作业成本法提供的更为准确的审计成本信息有利于审计定价的科学决策。
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| 关 键 词： | 作业成本 风险导向审计模式 审计定价模型 审计成本 社会平均成本 |
Active-Based-Cost Pricing Model of Modern Risk-Based Audit |
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| HAO Yugui,SUN Yongxin,WEI Baoyun.Active-Based-Cost Pricing Model of Modern Risk-Based Audit[J].Economy & Audit Study,2011,26(1). |
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| Authors: | HAO Yugui SUN Yongxin WEI Baoyun |
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| Institution: | HAO Yugui1,SUN Yongxin2,WEI Baoyun2 ( 1. Central China University of Science and Technology,Wuhan 430074,China,2. Hangzhou Electronics University,Hangzhou 310018,China) |
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| Abstract: | Based on the competent public accounting firms,service quality,diversity,participation in the international audit market competition,this paper explores the activity-based cost and modern risk-based audit pricing model. Research shows that the cost applied to the community average cost approved under the risk-based audit mode audit services. ABC provides more accurate audit cost information more favorable to the scientific audit pricing decisions. |
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| Keywords: | ABC risk-based audit mode audit pricing model auditing cost social average cost |
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