我国独立审计收费现状的博弈思考

审计收费在独立审计中占有重要地位,它是联系审计服务供求双方的桥梁。首先全面介绍了我国独立审计收费普遍较低的现状;然后深入分析了会计师事务所之间、事务所与被审计单位之间在审计收费方面的博弈行为;并在此基础上提出了相应的解决办法,以期规范我国的独立审计收费,促进注册会计师行业的健康快速发展。

Game Analysis of Independent Audit Fees in China

Audit fees occupy an important position in the independent audit,which is the bridge links the supply and demand sides of audit services.At first,the article comprehensively showed that the lever of our independent audit fees is low,and then made deeply analysis on the audit fees among the accounting firms,between accounting firms and audited companies from the view of game theory. On the basis,it put forward the relevant measures,with a view to regulate our independent audit fees,and in order to speed up the development of CPA industry.