中国上市公司审计收费影响因素的实证分析

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1、而提出今后要更科学更准确的得出审计收费的各影响因素的权重，要进行分行业的处理。为考察我国上市公司审计收费，阐述了审计收费及其相关理论，接着基于对我国上市公司审计收费现状的分析识别了影响我国上市公司审计收费的因素，随后对这些因素进行了实证研究，并针对性地提出规范审计收费行为的若干政策建议。关键词：审计收费风险导向分行业研究IIIEmpiricalResearchontheAuditFeesofChineseListedcompaniesMajor：FinanceName：WrenRuiSupervisor：Asso．Prof．WangXiaoxiaAbstractAuditfees

2、inconnectionlistedcompanies，accountingfinns，andfinancialstatementsofthirdpartieswhodemandtheultimatebridgetothethreeparticipantsintheauditmarkettobalancesupplyanddemandisimportant．Inthispaper,in2008thefinancialstatementsoflistedcompaniesassamplestostudyfactorsrelatedtotheauditfees，andallandin

3、dividualindustrystudyseparately,arelistedcompaniesandlistedcompanieswhereasset，providedbythefamousimpactoffactorssuchassignificantfactors，andinthesteelindustryandtheautomotiveindustry,inventoryandaccountsreceivablebytotalassetsonauditfeeshavepositiveinfluencesontheconclusions，andtheseresults，

4、makerelevantrecommendations．China'sauditmarketforauditfeesbasedontheliterature，thispaperhasthreeobjectives：First，consolidateresearchinthisfieldreliabilityandcredibility,thatis，now,thestudyfurthervalidatetheresults；itsSecond，deepenourunderstandingoftheirlocalauditfeesin—depthknowledgeandunders

5、tanding．Third，toexpandtheauditfeeresearchanewperspectiveOllauditfeesbyindustryfactorsstudiedandtheresultsofthesub—tradesandcomparetheimpactfactorsofproposedauditfeesfordifferentsectorsofthedifferentlevels，andtomakeinthefuturetodrawmorescientificandaccurateauditfeesoftheweightofeachfactor,then

6、eedforindustry-processing．Toexaminetheauditfeesoflistedcompanies，auditfeesandexplainedthetheory,thenbasedontheauditfeesoflistedcompaniesanalyzetheIVstatusofaffectedlistedcompaniesinChinaidentifiedthefactorsthattheauditfee，andthenonallempiricalstudyofthesefactors，andforauditfeesofconductputfor

7、wardanumberofstandardpolicyrecommendations．Keywords：AuditFees；Risk-oriented；IndividualindustrystudyV目录摘要⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯IIAbstract⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．110r目录⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯