【摘 要】獨立審計是維護資本市場秩序的一種經濟監督制度，但同時作為一項有償服務，審計收費決定著注冊會計師能否補償其審計成本，維護其獨立的地位。 本文通過對2005年滬、深兩市上市公司A股和境外股年報審計費用的對比研究，發現境內年報審計費用主要影響因素有資產規模、合并子公司數、應收賬款的比率、凈資產收益率、最近3年中是否出現過虧損、審計意見的類型和是否由國際“四大”所進行年報審計，而境外股年報審計費用的主要影響因素是資產規模、合并子公司數、凈資產收益率、審計意見的類型和是否由國際“四大”所進行年報審計。本文提供的數據初步證明：按中國審計標準所進行的境內A股審計和按國際或境外審計標準所進行的非A股審計采用了不同的定價基礎。當然，這只是通過若干樣本公司一年的數據得出的結論，是否在我國的整個審計市場存在的這樣的特征，還有待對所有事務所的所有客戶進行多年度的跟蹤分析。 本文對于境內外審計定價基礎差異的研究可以揭示審計師在不同的審計標準下如何判斷上市公司年報所存在審計風險和事務所所需投入的審計成本，以進一步促進我國CPA行業的規范和我國審計市場進一步國際化。 關鍵詞: 審計定價影響因素 Simunic模型 Simunic Model and the Current Situation of Audit Pricing in China Abstract Auditing service has its special attributes as one form of the economic surveillance regulations which insures the benefits of the public and the whole market economy revolves effectively. But at the same time， as a chargeable product， auditing fee guarantees whether the CPAs can recover the audit cost and sustain their independence position. Through the comparative study on the audit fee of the listed companies in A and abroad stock market of 2005， the text finds the main influential factors of auditing fee in A stock market is assets scope， number of consolidated subsidiaries， account receivables ratio， ROE， whether loss in the recent 3 years， kind of audit opinion and whether the clients of BIG4. Meanwhile， the main influential factors of auditing fee in abroad stock marker is assets scope， number of consolidated subsidiaries， ROE， kind of audit opinion and whether the clients of BIG4. The data provided by this thesis has preliminarily proved that the auditing service in A stock market based on PRC auditing principles and that in abroad stock market based on international auditing principles have different pricing mode and charge foundation. However， it is the conclusion from the only one-year empirical study based on several selected listed companies. Whether this conclusion is suitable for the whole stock market in China is still needed the further empirical research based on all the clients of the total CPA firms for the continuous years. This conclusion about the difference of auditing pricing mode between A and abroad stock market is helpful for the CPAs to judge the auditing risk and cost of annual review on the listed companies according to the perse auditing principles and thus will further consummate the regulation of CPA industry in China and promote the globalization of our auditing market. Key words: audit pricing， influential factor， Simunic model 目 錄 一、序言??????????????????????????????????????????????????1 二、文獻回顧??????????????????????????????????????????????2 三、Simunic模型介紹??????????????????????????????????????3 四、研究設計??????????????????????????????????????????????5 （一）樣本的來源和篩選????????????????????????????????????5 （二）變量選擇????????????????????????????????????????????5 （三）模型建立????????????????????????????????????????????6 （四）描述統計????????????????????????????????????????????7 五、實證檢驗?????????????????????????????????????????????10 （一）檢驗結果分析???????????????????????????????????????10 （二）模型比較???????????????????????????????????????????12 （三）小結???????????????????????????????????????????????13 六、結論與局限性?????????????????????????????????????????14 （一）結論???????????????????????????????????????????????14 （二）局限性與建議???????????????????????????????????????14 資料來源和

回歸方程2、

表4-1 各自變量的含義及預期符號

符號