论审计价格及其市场化导向

人们对审计收费认识上的偏差,注册会计师独立性缺失、审计价格难以反映审计市场的供求状况,审计主体无法自主定价,审计价格普遍偏低,价格机制对审计市场供求的调节作用无法发挥,这些问题严重影响审计市场的建立与健全和注册会计师行业的发展。本文认为,必须要改进现行审计收费制度,明确树立审计服务的盈利性观念,按照市场规律而非行政手段规范审计价格,确定审计价格时要遵循市场化原则。

Research on Market Orientation of Audit Price

At present,In this paper we consider that due to misunderstanding about audit charges and the lack of CPAs independence, auditors can hardly set audit price freely and audit price is generally low, resulting in the inability of audit price to reflect demand and supply on audit market and price mechanism to adjust demand and supply. Such problems seriously hamper the improvement of audit market and the development of CPA profession. In order to solve such problems, So current audit charges system should be improved by establishing the notion of for-profit audit services, adjusting audit price not with administrative measures but according to market rule, and setting audit price by following the principle of marketrization.