【摘要】 本文以2010-2017年A股上市公司为样本,研究企业当期溢价并购产生的新增商誉对审计定价的影响及其作用机制。结果表明,审计师对溢价并购行为相应提高审计费用定价,保持了较高的谨慎性,且审计师倾向对上期盈利的企业和高两权分离度企业的溢价并购行为给予更高关注。建议审计应从源头把控溢价并购风险,充分发挥审计的外部监督职能,增强审计报告对投资者的效用。更多还原

【Abstract】 With A-share listed companies from 2010 to 2017 in China as the research sample, this article researches the impacts of newly increased goodwill created bythe current M&A activities at premiumson audit pricing and the impacting mechanism. It finds that auditors increase the audit fees based on such premiums and maintain a high level of prudence; further, they focus more on such M&A activities conducted by those companies with a high level of separationof ownership and controlor those gaining profits in prior financialperiod. It proposes that the risks of such M&A activities should be controlled at source, the external supervision role of auditshould be given full play, and the effectiveness of audit reports for investorsshould be furtherenhanced.更多还原