【摘要】 租金性异常审计费用对审计质量是否产生影响,是异常审计费用深化研究的问题。本文研究发现,以逆向的审计报告激进性作为审计质量衡量指标,异常审计费用和租金性因素对审计质量有单独的影响;事务所市场竞争强度和议价能力下的负异常审计费用对审计质量有显著损害效应,事务所议价能力下的总异常审计费用和公司议价能力下的负异常审计费用对审计质量有显著提高效应,审计合谋下异常审计费用对审计质量的显著影响没有获得相关的证据。我国有关监管部门要加强对异常审计费用的监管,健全和完善收费议价规则,防范和控制恶意压价揽客,加强事务所合法竞争监管工作,鼓励事务所和被审计公司不断改善经营管理。更多还原

【Abstract】 Whether rent abnormal audit fees affect audit quality is a problem of further research on abnormal audit fees. This paper studies to find that taking the reverse audit report radical as audit quality measurement index,abnormal audit fees and rent factors have a separate effect on audit quality;the negative abnormal audit fees of the office market competition strength and bargaining power have significant damage effect on audit quality,the total abnormal audit fees under the office bargaining power and the negative abnormal audit fees under the companies bargaining power have significant increasing effect on audit quality,significant effect of abnormal audit fees under audit collusion on audit quality is not obtained related evidence. The relevant regulatory authorities in China should do to strengthen the abnormal audit fees supervision,to sound and perfect the charging bargaining rules,to prevent and control the malicious lower prices showmanship,to strengthen offices legal competition supervision,to encourage offices and audited companies to continuously improve business management.更多还原