| 基于审计风险角度的审计收费研究 |
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| 引用本文： | 司伟.基于审计风险角度的审计收费研究[J].财会通讯,2007(2). |
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| 作者姓名： | 司伟 |
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| 作者单位： | 山东经济学院会计学院 山东济南 |
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| 摘 要： | 关于审计收费问题,很多学者已经从经验和实证的角度进行了深入研究。笔者认为,真正决定审计收费的应该是审计风险。本文首先提出假设条件,在此基础上从研究审计风险入手,根据审计期望报酬率模型来确定审计收费的大小。
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| 关 键 词： | 现代风险导向审计 风险资产的定价理论 审计市场 |
Research on the Audit Fees Based on the Angle of Audit Risk |
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| Si Wei.Research on the Audit Fees Based on the Angle of Audit Risk[J].Communication of Finance and Accounting,2007(2). |
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| Authors: | Si Wei |
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| Abstract: | Many scholars have researched the question about audit fees deeply from the angle of experience and demonstration.But this paper had the idea that the decisive factor of audit fees was audit risk.At first,this paper put forward three assumed conditions,then on these conditions researched audit risk and determined audit fees on the foundation of the model of audit expected return. |
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| Keywords: | Modern risk-oriented audit Pricing theory of risk asset Audit market |
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