基于审计主客体特征的审计收费的影响因素分析

摘要

本文在以往研究成果的基础之上,从会计师事务所和被审计单位主客体的角度研究审计收费的影响因素.基于会计师事务所角度,影响审计收费的因素有:审计成本、事务所的规模、事务所的品牌效应；基于被审计单位角度,影响审计收费的因素分别是:资产规模和子公司个数、盈余管理、所有权集中程度和股东的制衡度、风险水平、区域位置.%In this paper, on the basis of previous research, influencing factors of audit fees were studied from the angle of subjective and objective bodies of the audited entity and the accounting firm. Based on the angle of accounting firm, the factors affecting audit fees include audit cost, the size of the firm, the firm's brand effect; based on the angle of the audited entity, the factors affecting audit fees include asset size and numbers of subsidiaries, earnings management, the degree of concentration of ownership, the checks and balances of shareholder, risk level and regional location.