行业专长、业务复杂性与审计收费简

会计师事务所的审计收费在板块、地区及所有制方面存在一定的结构性差异,而且“四大”会计师事务所的审计收费明显高于非“四大”会计师事务所。实证检验结果表明：审计收费与会计师事务所的行业专长、公司的业务复杂性存在显著的相关关系,会计师事务所的行业专长程度越高、上市公司的业务越复杂,会计师事务所的审计收费越高。国家应该鼓励会计师事务所走注重行业专长的发展道路,提高审计收费的市场化程度,实现差异化竞争,进而优化整个行业的竞争秩序。

Research on Industry Expertise,Business Complexity and Auditing Fees

Auditing fees in accounting firms differ in the board,location and ownership and ＂Big 4＂ auditors impose higher auditing fees than ＂non-big 4＂ auditors. The empirical results show that there is a significant correlation between auditing fees and auditors＇ industry expertise and auditees＇ business complexity. Namely, the higher degree of industry expertise and the more complex of anditees＇ business they are, the higher fees the auditors charge. Our country should encourage accounting firms to attach importance to industry expertise in the future development and improve marketization of auditing fees, so as to realize discrepant competition and optimize competition order in the whole industry.