审计行业专业性与审计费用的相关性分析-来自沪深A股的经验数据

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1、AbstractHistorically,Theevolutionofauditingmethodshasexperiencedthreestagesasaccountbasedaccounting，system-basedauditandriskguidedaudit。Risk-basedauditistoday’Smainstreamauditmethod。ItrequiresCPAstoidentify、assessandrespondrisksofmaterialmisstatementa

2、sthemainlinefortheauditworktoimproveauditefficiencyandeffectiveness．neCPAPracticeStandardsSystemthatissuedbyMinistryofFinancein2006hasFullyimplementathinkingandmethodsofrisk-orientedauditrequirements．Comparedbythepreviouscriterion,thenewonesreflectedc

3、hangesintheauditriskmodelapparently,butarechangesintheauditconceptandauditprocessessentially．IthasrequiretheCPAstounderstandtheauditedentityanditsenvironmentinthewholeauditprocess．Fromtheperspectiveofindustrialorganizationtheory,mostcompaniesareengage

4、dinacertaindegreeofspecialization,evenwhentlleyarethesameinthepursuitofdiversificationofproduction,specializationCanbringgreatbenefitstothecompany．‘一’Inarelativelycompleteandmaturedevelopedauditmarket'therearemanydifferencesinthedivisionofdifferentcus

5、tomersectorsauditors，thisreflectedthesituationofauditservicesindustryprofessionalinauditmarkettosomeextent．Auditindustryspecializationmeansthatauditorconcentratedauditbusinessononeoranumberofindustrytomaketheauditbusinesspresentedanindustrycharacteris

6、ticsinindependentauditmarket．AccountingfLrmwillbeaccumulated、析thdifferentknowledgeoftheindustryinauditingdifferentindustrytoformdifferentindustryexpertise．Auditingprofessionrefersnotonlytotheauditexperiencethatduetothelongauditingofoneorseveralindustr

7、iesobjectively,butalsomeanstheaccountingfirminitiativelyinthesubjectivetotheaccumulationofknowledgeandexperienceinauditingindustryandtheformationoftheadvantagesoftheindustryprofessional．Inrecentyears，诵tllthegrowingawarenessofriskintheaccountingfirmand

8、theincreasingemphasisondifferentiationmarketcompetitionstrategy,auditingindustryspecializationtrendshasappearedinChina'sauditmarketandgetsomedevelopment,auditingindustryspecializationcallbeseenasarelativesustainablecompetitiveadvantagetonon-in